Transforming the Audit Paradigm from Financial Verification to System and Algorithm Validation in the Digital Economic Ecosystem
DOI:
https://doi.org/10.55927/jambak.v5i1.4Keywords:
Digital Auditing, Algorithm Validation, Digital Economy, Audit Transformation, AccountingAbstract
The development of the digital economy has transformed the audit paradigm from financial statement verification toward the validation of digital systems and technology-based algorithms. This study aims to analyze the transformation of the auditing role within the digital economic ecosystem. The study employed a descriptive qualitative approach through a literature review of scientific articles, regulations, and recent auditing standards published between 2020 and 2025. The findings indicate that auditors are now required not only to examine the fairness of financial statements but also to evaluate algorithm transparency, data security, and the reliability of digital systems. This transformation requires multidisciplinary competencies and adaptive audit frameworks to support transparency, accountability, and trust in the digital business environment.
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