Design of a Model for Integrating Digital Forensics into Information System Auditing in the Financial Sector

Integrating digital forensics into Information Systems (IS) audits has become increasingly crucial in the financial sector, where ensuring data confidentiality, integrity, and availability (CIA) is paramount. This study aimed to develop a model that seamlessly incorporates digital forensics into the IS audit process, ensuring compliance with organizational policies, industry standards, and legal requirements. Using a Design Science Research (DSR) methodology, supported by a literature review, the research identified key gaps in traditional evidencegathering techniques within the financial industry. The proposed model was iteratively designed and evaluated to address these deficiencies. By incorporating forensic methods, the model enhances the reliability of audit evidence, mitigating risks related to internal control weaknesses, fraud, and cyber threats. This approach ultimately strengthens the integrity and accuracy of IS audits, safeguarding financial data from potential discrepancies.