Aug 2026· Journal of social research· 0 citations· 38 references
TL;DR
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.
Abstract
The rapid diffusion of digital technologies has fundamentally reshaped the way organizations generate and report financial and non-financial information, challenging traditional audit approaches that rely on manual and sample-based procedures. Building on this context, this paper aimed to provide a comprehensive synthesis of empirical evidence regarding the impact of digital technologies on auditing and to identify the key factors influencing their adoption across internal, external, and public sector audit functions during the 2015–2026 period. Using a qualitative descriptive design and a systematic literature review guided by the PICOC framework and PRISMA protocol, 33 relevant articles indexed in Scopus were selected from an initial pool of 959 publications. The findings showed that the use of various technologies, including computer-assisted audit techniques (CAATs), 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. At the same time, the success of digital audit transformation was strongly influenced by technological infrastructure, data governance and security, organizational capabilities, leadership support, regulatory environments, and auditors’ individual competencies, indicating that digitalization was neither a neutral nor an automatic process. This study provides practical implications for audit firms, internal audit units, supreme audit institutions, and regulators in developing more targeted and sustainable digital audit strategies, while also proposing future research directions concerning the organizational and institutional dynamics of digital auditing.
The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices, but current accounting standards remain limited in addressing key issues.
Dea Syakiroh Maghfirotun Nisa'· EL MUHASABA: Jurnal Akuntans...· 0 citations
The digital transformation of the auditing profession is
accelerating as firms adopt technologies such as artificial
intelligence, blockchain, big data analytics, and robotic
process automation. While a growing body of international
literature documents the benefits and risks of these tools,
there is a lack of knowledge about auditors’ perceptions in
the Middle East. This study responds to that gap by
examining how Lebanese auditors perceive the benefits,
challenges, costs, and impacts of emerging technologies.
Building on the Technology Acceptance Model and recent
audit innovation literature, hypotheses were developed
that perceived usefulness (benefits) and ease of use
(captured through perceived costs and challenges)
influence auditors’ intention to adopt digital tools. A cross
sectional survey was distributed to Lebanese external
auditors. Eighty-four responses were analyzed using
descriptive statistics and Mann-Whitney U tests to
compare perceptions between technology users and non-
users. Results indicate that big data analytics is the most
widely adopted technology among Lebanese auditors.
Specifically, users of big data analytics reported
significantly higher median scores for perceived benefits
(e.g., improved audit quality, the ability to analyze
complete data sets, and real-time auditing) compared to
non-users. Its users also report significantly higher
benefits (e.g., improved audit quality, the ability to analyze
complete data sets, and real-time auditing) and impacts
on their work compared with non-users. Conversely,
adoption of artificial intelligence, blockchain, robotic
process automation, and metaverse tools remains limited,
and no significant differences were found between their
users and non-users.Across all technologies, auditors expressed high levels of
concern about cyber security, skills shortages, legal
uncertainties, and start up costs were perceived as high.
The findings contribute to audit technology literature by
providing evidence from a developing country context and
by extending Technology Acceptance Model to
incorporate perceived cost and risk factors. Practical
implications for regulators and practitioners include the
need for targeted training programs, supportive regulatory frameworks, and incentives to encourage investment in digital tools. Directions for future research are also
discussed.
Walaa Khoder Kattar, Mehmet Nuri Salur· Audit Financiar· 0 citations
The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information.
Viki Stoilkova, Blagica Koleva· Economics of Development· 0 citations
This study examines the current state of digital asset auditing and proposes a clearer future vision through a systematic review of relevant literature and prior studies. It highlights the fundamental differences between digital and traditional assets, explains the classification of digital assets and their close association with blockchain technology, and analyzes the existing accounting and auditing frameworks considering international standards and provides a brief overview of the status of Egyptian legislation. The study also discusses the evolving role of auditors and the main stages of the audit process in the digital environment. The findings indicate that rapid digital transformation requires the development of advanced auditing standards and methodologies, and that the adoption of data analytics, smart contracts, and continuous auditing, together with enhancing auditors’ technical and professional competencies, contributes to improving audit quality, transparency, and risk management related to digital assets.
Faizah Alsulami· Journal of Intelligent Decis...· 0 citations
The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance.
Silfanawati A. Dumo, Fitriana S. Salmin, Zein Luadu et al.· Multidisciplinary Indonesian...· 0 citations
In the era of rapid digital transformation, the integration of accounting and auditing functions into smart governance frameworks has become a key determinant of transparency, efficiency, and public trust. This paper examines the conceptual and practical foundations of digital accounting and financial audit as essential components of smart governance. The research argues that financial information systems and auditing tools powered by digital technologies — including artificial intelligence, blockchain, and data analytics — redefine the mechanisms of accountability in both public and private sectors. Drawing on recent developments in digital finance and international public sector accounting standards (IPSAS), the study explores how the adoption of automated reporting and digital audit trails enhances decision-making processes and mitigates systemic financial risks in smart cities. The paper also highlights the evolving role of auditors as data analysts and strategic partners in governance, emphasizing the shift from compliance-oriented control to predictive, risk- based auditing. Through a theoretical and empirical lens, the research proposes a multidimensional framework where digital accounting and audit functions serve as the backbone of financial governance in intelligent urban systems. By aligning fiscal transparency with technological innovation, smart governance models can promote citizen engagement, reinforce institutional credibility, and ensure the sustainability of public finances. The study concludes that the future of accountable governance fundamentally depends on the synergy between digital technologies and financial integrity mechanisms.
Dali Sologashvili, Tatia Udesiani· Journal· 0 citations
