The Comptroller and Auditor General (CAG) is moving into digitization of its reports. The first one will be on performance appraisal of the Goods and Services Tax and may hit the public domain by the end of December 2017. A digital audit is an exercise where the federal auditor has made it mandatory for all government departments to provide only digital copies of documents to be audited, no paper documents will be accepted, according to former CAG S K Sharma. Sharma said he had recently inaugurated a Centre of Excellence in Digital Audit at Bengaluru for capacity building of its officials to adapt to technology and use of data analytics. The GST from an auditor's perspective will require a change in revenue auditing structure on account of merger of multiple taxes," he said on the need for the auditor to adapt to digital auditing in future.