Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

@article{195072,
        author = {Dr. M. JANAKIRAM},
        title = {Cyber Security Risks in Automated Systems and Their Impact on Audit Quality: A Conceptual and Empirical Framework},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {10},
        pages = {7984-7989},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=195072},
        abstract = {The fast use of artificial intelligence (AI), machine learning (ML), robotic process automation (RPA), block chain, and cloud computing in auditing has greatly changed the audit profession. These technologies make auditing faster, more accurate, and allow continuous monitoring. However, they also create new and serious cyber security risks. Cyber threats such as data breaches, ransom ware attacks, and manipulation of algorithms, insider misuse, and risks from third-party cloud providers can affect the reliability of audit evidence, the judgment of auditors, and overall audit quality. Even though technology is widely used in auditing today, there is still limited research that clearly studies how cyber security risks impact audit quality. This study develops a clear conceptual framework by combining audit quality theory, information systems risk theory, and technology governance models. It proposes that cyber security risks reduce audit quality, mainly by affecting system integrity. At the same time, strong IT governance systems and auditors’ technological skills can reduce these negative effects.
The paper integrates different theories, develops testable hypotheses, and suggests a strong research design that can be applied across different countries. Overall, the study highlights that managing cyber security effectively is essential to maintaining high audit quality in today’s digital environment.},
        keywords = {Cyber security risk, Automated auditing, Audit quality, Artificial intelligence, IT governance, Cloud auditing, Algorithmic risk.},
        month = {March},
        }