Template-Type: ReDIF-Article 1.0
Author-Name: Ayoub EL BAHI
Author-Email: ayoub.elbahi@uit.ac.ma
Author-Workplace-Name: Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Fatima CHAREF
Author-Email: ayoub.elbahi@uit.ac.ma
Author-Workplace-Name: Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Mountacer BOURJILA
Author-Email: ayoub.elbahi@uit.ac.ma
Author-Workplace-Name: Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco
Title: The Impact of Digital Transformation on the Internal Audit Function: A Literature Review
Abstract: Digital transformation is not merely updating the tools of internal audit; it is fundamentally reshaping its practices, its strategic role, and its core purpose. This article investigates the profound ways in which digitalization redefines internal audit in both conceptual and operational terms. Drawing from recent empirical studies published between 2020 and 2024, the analysis explores the evolution of audit functions in a context marked by technological acceleration and increased governance complexity, particularly in public and private organizations. The findings highlight a clear paradigm shift: internal auditors are no longer confined to compliance verification but are increasingly positioned as strategic advisors with hybrid expertise in finance, data analytics, and digital governance. The integration of advanced technologies such as artificial intelligence, blockchain, robotic process automation (RPA), and big data analytics is not only transforming audit practices but also challenging traditional skillsets, introducing new forms of risk, and requiring a reconfiguration of internal structures and control models. This article shows that internal audit is evolving from a retrospective control function to a forward-looking system of organizational intelligence. Rather than reacting to anomalies, auditors now contribute to continuous risk anticipation, real-time monitoring, and strategic decision-making. The shift toward value creation, agility, and innovation positions internal audit as a dynamic force within the ecosystem of digital governance, calling for a redefinition of its institutional role and future contributions. Classification JEL: M42 Paper type: Theoretical Research
Keywords: Internal audit, digital transformation, artificial intelligence, data analytics, governance
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 354-366
Volume: 6
Issue: 7
Year: 2025
File-URL: https://ijafame.org/index.php/ijafame/article/view/1972
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File-URL: https://ijafame.org/index.php/ijafame/article/view/1972/1980
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Handle: RePEc:aoa:journl:v:6:y:2025:i:7:p:354-366