Digital Transformation of the Internal Audit Function – Analysis of Technology Acceptance Factors and Perspectives of Future Development
Digital Transformation of the Internal Audit Function – Analysis of Technology Acceptance Factors and Perspectives of Future Development

Author(s): Klaudija Liović, Ivana Barišić
Subject(s): Social Sciences
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Internal audit function; Digital transformation; Technology acceptance factors.
Summary/Abstract: The rapid evolution of technology and globalisation has intensified competition and raised complex challenges for internal auditors. Adapting to new technologies is pivotal for internal auditors amid the digital transformation era. This paper aims to explore the impact of information technology in internal audit processes, analysing factors influencing its application. The results of the analyses highlight several key factors that significantly influence the adoption and use of CAATs in internal audits across different contexts. While internal auditors are nascent in embracing advanced technologies, the pandemic catalysed their digital maturity, particularly in robotic process automation and data analytics. Despite technological advancements enhancing audit efficiency, human judgment remains irreplaceable. The research underscores the ongoing shift towards technology integration to enhance internal auditing practices.

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