K. Rahmayanti

From Traditional Audits to Digital Audits: A Systematic Review of the Impacts and Driving Factors

The findings showed that the use of various technologies, including computer-assisted audit techniques, audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls, and reduced errors and financial statement restatements, while simultaneously repositioning auditors as more strategic and data-driven partners.