Internal Audit and Digital Transformation: Between Technological Advancements and the Preservation of Independence

Abstract

Digital transformation represents a major revolution for the internal audit function, disrupting traditional methodologies and raising profound questions about the preservation of its independence. As both a source of promise and risk, this technological shift calls for a reconsideration of the role, skills, and modes of intervention of internal auditors in contemporary organizations. To address this issue, this article draws on an Integrative Review, mobilizing academic and professional literature from various disciplines to develop a consolidated theoretical understanding of the impact of digitalization on internal auditing. The analysis highlights those digital technologies—such as artificial intelligence, continuous data analytics, and blockchain—significantly enhance the quality, speed, and traceability of audit activities. However, they can also lead to increased dependence on systems over which auditors have limited control, thereby affecting their autonomy and critical judgment. The study further reveals that the integration of these technologies alters the relationships between internal audit and other organizational functions, sometimes at the expense of the necessary distance required to maintain an independent stance. Ultimately, it proposes a framework of recommendations aimed at strengthening safeguards for auditor independence, particularly through improved digital governance, enhanced auditor competencies, and heightened ethical vigilance. This theoretical contribution thus sheds light on the tensions between technological innovation and the imperative of integrity in internal auditing, while offering pathways to sustainably adapt this strategic function to the digital era.

Classification JEL : M42, M4

Paper type: Theoretical Article.