In introducing the concept, an audit ecosystem was defined as a “holistic approach to the design and development of a technology-driven framework to provide overall management and control of the audit technology components employed, and coordination of the activities of the participants involved” (Kozlowski & Vasarhelyi, 2014). An ecosystem approach allows the underlying automated audit functions to address ongoing changes to the environment in which they operate as that environment continues to evolve. An audit ecosystem is a specific configuration of a “digital” ecosystem to support computer-driven audit techniques. Zuiderwijk, Janssen, and Davis (2014) present an overview of the characteristics of digital ecosystems, which includes, among others, the following:
• a digital ecosystem operates as a functioning whole;
• a digital ecosystem is structured as a multi-level and multi-dimensional entity;
• development of a digital ecosystem occurs primarily through local specializations and adaption;
• a digital ecosystem is influenced by:
an information, communication, and networking technology infrastructure;
e-government, e-business, and e-society;
human resource development; and
a policy and regulatory environment.
