Digital audit and investigation: Keys to success for government oversight

Governments created most of their audit and oversight programs decades ago, when paper and manual processes were the status quo. But times have changed drastically, with most of the “world” that auditors and inspectors need to monitor now operating in the digital realm. This paper explores how digitalization has fundamentally changed what needs to be monitored and the new tools and processes needed to detect threats from organized fraud and unintentional errors proliferated by process automation.