ACCOUNTING INFORMATION QUALITY AND CORPORATE AUDIT EFFECTIVENESS: A RISK-BASED ASSURANCE FRAMEWORK FOR DIGITAL ENTERPRISES
Keywords:
Accounting Information Quality, Audit Effectiveness, Internal Control, Audit Analytics, Corporate GovernanceAbstract
Background: Digital accounting systems increase the volume and speed of records but do not automatically improve reliability. Automated processing can reproduce configuration errors at scale, obscure accountability, and create evidence that is abundant yet poorly governed.
Aims: This article develops a risk-based assurance framework linking accounting information quality, internal control, audit evidence, technology-enabled procedures, professional judgment, and governance oversight.
Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.
Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.
Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
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