Page 47 - Auditinf Electronic System

▪ Detecting electronic crimes,
▪ Detecting electronic fraud,
▪ Detecting electronic illegal acts,
▪ Electronic assessment of the going concern assumption.

3- The auditor should perform many electronic non-financial assurance services
such as
▪ Web-Trust Assurance Services.
▪ Sys-Trust Assurance Services.

4- The auditor should perform many non-traditional non-financial assurance
services such as:
▪ the cybersecurity risk management report,
▪ the information security governance report,
▪ the extent of compliance with security and privacy controls.

5- It is imperative to perform non-traditional non-assurance services, such as
▪ Designing cybersecurity risk management program for his client,
▪ Preparing the electronic tax return
▪ Designing a real-time control system.

6-Using data analytics Tools To help on auditing big data especially in the light of
block chain and dependence on clouds for maintaining data.

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬