Abstract
M.Com. (Computer Auditing)
Electronic document management has become an integral part of many modem
organisations. This means that the auditor will have to come to grips with electronic
document management and assess the risks the new technology will create and the impact
this will have on his work and the achievement of his audit objectives.
The main objective of this research will be to assess the impact of electronic document
management on the auditors traditional audit procedures used to meet his objectives and how the auditor can ensure that his audit objectives of completeness, accuracy, validity and maintenance can still be achieved.