The Role of Digital Auditing in Enhancing the Efficiency ‎of Detecting Error and Financial Fraud

This research explores the role of digital auditing in enhancing the efficiency of detecting errors and financial fraud in external auditing processes, with a particular focus on the Saudi context, drawing on in-depth theoretical and practical analyses. The study discusses global economic developments, the importance of liberalizing international trade, and the impact of information technology on financial operations. It also examines the effects of digital auditing on auditors' professional skepticism and their ability to exercise independent judgment, as well as its impact on transparency indicators and investor confidence. Additionally, the research addresses the role that senior management vision and support can play in leveraging digital auditing as a tool for detecting errors and financial fraud. It explores the impact of adherence to legal and regulatory standards on maximizing the effectiveness of digital auditing and investigates how the training and professional development of auditors can enhance the quality of error and fraud detection. These aspects are covered through a review of the literature and the development of a theoretical framework that incorporates various accounting theories to deepen the understanding of the relationship between digital auditing and the different study variables.