IMPACT OF CUTTING EDGE TECHNOLOGY ON EFFECTIVENESS OF INFORMATION SYSTEMS AUDIT WITH SPECIAL REFERENCE TO INDIAN BANKING SECTOR


CA Rounika Dhoot
Research Scholar, Department of Accounting, Faculty of Commerce and Management Studies, Jai Narain Vyas University, Jodhpur (Raj.)
Abstract
This study presents a depth analysis of cutting edge technology adoption and information systems audit within the banking sector of India. As cyber threats become increasingly complex and sophisticated, banks must prioritize robust security measures. Using a mixed-methods approach, the research combines quantitative data from multiple regression analysis with qualitative insights from interviews and case studies. The findings reveal that adopting advanced technologies significantly enhances the effectiveness of Information Systems Audit Practices, highlighting the importance of technological integration in modern audit practices. The implications for banking sector practices are profound, suggesting that a proactive approach to integrating advanced technologies and strengthening regulatory compliance can significantly enhance security measures. In Conclusion, This study investigates the correlation between adopting cutting-edge technologies and the effectiveness of Information Systems Audit Practices in the Indian banking sector. This study provides a comprehensive framework for banks to enhance their audit and security practices, contributing to the overall resilience and efficiency of the sector.
Keywords: Cutting Edge Technology, Information Systems Audit, Banking, Audit practices, Cybersecurity
Journal Name :
EPRA International Journal of Environmental Economics, Commerce and Educational Management

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Published on : 2025-02-09

Vol : 12
Issue : 2
Month : February
Year : 2025
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