Effects Of Digitalization On Internal Audit Activities And Practices: A Systematic Literature Review

Abstract

The rapid emergence of digital technology is pushing organizations to rethink their business models and processes.

Due to the increasing innovations in digital technology and in the face of the rapid changes in the socio-economic environment and the multiple requirements that this implies (Efficiency, Adaptability, Innovation, Creativity, Agility, Speed...), it seems appropriate to look at the effect of this digitalization on the internal audit function, which is considered as one of the guarantors of good governance within the organization.

The main goal of this paper is to give a general review of a systematic literature on the effect of digitalization from a previous study to the latest ten years.

The results of the systematic literature review allow us to state that technological developments and digitalization have a significant impact on the profession, offering new opportunities and introducing new challenges for internal auditors.