A review of the literature on internal audit in the era of digital transformation

Abstract EN

Digital transformation's (DT) potential for disruption has been widely discussed in scholarly literature and practitioner-driven discourses.

the internal audit (IA) function is a pillar of the corporate governance function, as it maintains transparency in the dissemination of information and provides oversight and consulting services that assist companies in achieving their goals.

the challenges created by the DT to IA are twofold: the increase in the volume of data and the automation of processes.

the purpose of this paper is to present the latest research findings on the impacts of digital transformation on the internal audit function.

by conducting a literature review, a summary of the most frequently discussed literature attributes is also presented in this paper.

this review ultimately reveals that internal audit quality in light of digital transformation contributes to business value creation and reporting quality improvement.

employing digital transformation mechanisms helps the internal auditor perform a comprehensive assessment and prepare periodic reports that incorporate highlights.