Iipumbu, Ericky2026-01-282026-01-282024-09Iipumbu, E. (2024). Design of a Model for Augmenting Digital Forensics into Information System Audit in The Financial Sector [Master’s thesis, Namibia University of Science and Technology].http://hdl.handle.net/10628/1117Audits of information systems demonstrate whether IT controls are effective in protecting company property, ensuring data integrity, and aligning with the organisation's overarching objectives. Information System auditors evaluate all components of financial and business controls, including information technology systems and physical and logical security protocols. As long as cyberattacks continue to occur in the financial sector, it is increasingly important to take robust measures to ensure the integrity and security of information systems. New models that incorporate digital forensics methods into the audit process have emerged as a result of the fact that traditional audit processes frequently fail to meet evolving objectives. Based on the findings of a systematic literature review that demonstrated that the evidence-gathering techniques employed in information system audits are inadequate for assessing the efficacy of internal controls, this study proposes a model that integrates digital forensics into information system auditing that was designed using Design Science Research techniques. The model is envisaged to improve the information system auditing process by augmenting digital forensics processes into information system auditing. The model incorporates key digital forensic components embedded into audit procedures to enhance the accuracy and reliability of evidence collection, ensure the integrity and authenticity of digital evidence, and facilitate a more detailed analysis of audit data. The inclusion of these digital forensic techniques is essential for addressing complex cyber threats and fraud within the financial sector, providing auditors with robust tools to conduct more thorough and defensible investigations, and ensuring compliance with industry standards and regulatory requirements. In summary, the proposed approach offers a structured approach to the integration of digital forensic methodologies into the auditing process and establishes guidelines, in a manner that ensures audit opinions for information systems auditors are unqualified rather than qualified and disclaimer.enInformation system auditdigital forensicscyber threatsinternal controlsThesis