<![CDATA[The rapid digitalization of global business operations and escalating cyber risks have redefined assurance and accountability in multinational firms. This study examines how cyber-auditing and Conceptual Foundation of Digital Assurance reshape auditors' roles in mitigating digital risks and enhancing transparency across complex cross-jurisdictional environments. Employing a Systematic Literature Review (SLR) integrated with the Manual Data Analysis Procedure (MDAP), the study synthesizes evidence from forty Scopus Q1 journal articles published between 2022 and 2025 using open, axial, and selective coding. The findings demonstrate that cyber-auditing functions as a continuous, technology-enabled risk mitigation mechanism by integrating automation, data analytics, and artificial intelligence into audit practices. Conceptual Foundation of Digital Assurance further strengthens the credibility of ESG and sustainability reporting by reinforcing transparency and reducing greenwashing. Nevertheless, audit effectiveness remains contingent upon auditor competence, technological literacy, and institutional coordination across jurisdictions. The study proposes the Conceptual Foundation of Digital Assurance Governance Model (DAGM), explaining how digital audit technologies and institutional governance collectively strengthen accountability, transparency, and trust in the digital economy.]]>
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