In the light of the Covid-19 pandemic and the recent violations against human rights defenders, media representatives, and activists, there is an urgent need to embrace the hybridization or for digitization of the IT auditing process enforced by the continuous evolving of the auditing process and the emerging of new technologies.
This paper investigates the existing auditing frameworks and literature to highlight the need for digitized and remote IT auditing framework with secure practices in consideration of civil society groups› needs, awareness, resources, threats, and limitations. This paper proposed an IT auditing framework that can be implemented fully remotely on civil society groups. This framework is detailed and experienced by different specialized groups to gain feedback on its vulnerabilities, shortcomings, and challenges. The study concluded major challenges and
recommendations that can be considered by researchers, professional experts, and decision-makers. Also, the proposed framework lacks further testing, validation, accreditation, and continuous revisiting and integration of new technologies.
17 August 2022