IT audit and the legal responsibilities of digital platform managers: A comparative study

This study examines the legal responsibilities of digital platform managers for unlawful online content through a comparative analysis of Jordanian and Egyptian law. It argues that platform management is no longer a merely technical function, but a legally significant form of control involving publication, removal, access administration, cybersecurity, content supervision, and digital evidence preservation. The study analyzes criminal and civil liability, showing that Jordanian law relies on presumed liability of the actual manager, subject to limited exceptions, while Egyptian law adopts a more detailed model grounded in defined managerial roles, technical duties, security obligations, and evidence-related offenses. It further demonstrates that IT audit provides the evidentiary and governance infrastructure needed to assess compliance, negligence, causation, and intent. The study concludes that effective regulation should integrate legal accountability, IT audit, cybersecurity controls, victim compensation, and protection of freedom of expression.