This study aims to investigate the impact of cyberattacks on digital audit processes using the Becker criminal theory. This theory focuses on the cost-benefit analysis of criminal behavior and provides a framework for understanding the motivations of cybercriminals when confronting digital audit infrastructures. This research used a qualitative method with a theme analysis approach. Data were collected by studying documents and reports related to cyber-attacks and interviewing experts in the field of auditing and cybersecurity in 2024. We reached information saturation with 15 people. Data analysis was performed using Max Coda theme analysis software. The findings showed that cyberattacks have multiple impacts on digital auditing, which can be categorized into five main axes: Direct impacts of attacks: Cyberattacks directly affect the accuracy, integrity, and efficiency of digital audit systems. Risks and costs: Increased security costs and legal risks can limit these behaviors. Preventive measures: These measures can significantly reduce the vulnerability of organizations. Increased costs and reduced productivity: Attacks have increased security costs and reduced the efficiency of audit teams. Benefits of cyber attackers: Attackers exploit security weaknesses to obtain sensitive information and financial benefits. Social and ethical implications: Reduced trust in digital audit systems and concerns related to maintaining information confidentiality are key consequences. Cyberattacks have a significant negative impact on the efficiency and security of digital auditing. Becker's theory suggests that creating deterrence through increasing the costs of committing crime (such as harsher penalties and strengthening security systems) can have a positive impact on reducing these threats. Also, considering the increasing importance of digital audit in the modern world, dealing with cyber attacks is not only a technical need but also a strategic necessity. Previous research shows that cyber attacks have become one of the main challenges in digital audit processes. By combining original criminal theory and thematic analysis, this study provides a new approach to understanding the motivations of cybercriminals and suggests solutions to strengthen security and trust in digital auditing. These findings can be used as a scientific and practical reference for managers, auditors, and researchers.