The Role Of Accounting Information Systems Audit In Ensuring The Reliability Of Digital Marketing Data

Abstract

This study aims to analyze the role of accounting information systems audit in ensuring the reliability of digital marketing data through a systematic literature review approach. The main objective is to identify the relationship between the quality of information systems auditing and the accuracy of data used in digital marketing decision-making. This research employs the Systematic Literature Review (SLR) method using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Data were collected from Scopus, ScienceDirect, and Google Scholar databases for the 2015–2025 period. Research instruments include data extraction sheets and inclusion–exclusion criteria for article selection. The analysis identifies common themes, auditing techniques applied, and the outcomes of audit implementation on the integrity of digital marketing data.  The findings reveal that auditing accounting information systems significantly improves the reliability and validity of digital marketing data. Risk-based auditing and the integration of technologies such as data analytics and artificial intelligence have strengthened internal controls and reduced data errors in digital marketing activities. This study is limited to English and Indonesian literature available in online databases within a specific publication period, thus not covering all recent developments in digital audit practices. This research contributes to the fields of accounting, information systems auditing, and digital marketing management by providing theoretical mapping and future research directions for integrating technology-based auditing into modern marketing practices.