Technological developments in recent years have increased the importance of auditing day by day and have begun to seriously affect audit processes. This situation has made it necessary for businesses to control, report and take necessary precautions in the audited processes, as in all areas from accounting to finance, from production to marketing. With these developments, the importance of real-time and instant execution of all activities in the digital environment has emerged. Creation of digital infrastructure in audit and audit processes, management, sustainability, accountability, transparent analysis and reporting of activities, etc. aspects is of great importance. The creation of a digital infrastructure is very important in terms of both ensuring competitive advantage and carrying out the activities in accordance with the transformation and developments. Today's understanding of auditing is in a constant development trend by taking all these developments into consideration. Adaptation of all parties to this new climate emerging in the field of auditing will contribute to a better understanding of the importance of auditing. Studies within the scope of the work reveal that inspection is an indispensable process in every field. Reading the works from this point of view will provide an important awareness in the perspective of the inspection and inspection process.