Auditors in the digital age: a systematic literature review
Purpose – This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2025-01-01
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| Series: | Digital Transformation and Society |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/DTS-02-2024-0014/full/pdf |
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| author | Diogo Leocádio Luís Malheiro João Carlos Gonçalves dos Reis |
| author_facet | Diogo Leocádio Luís Malheiro João Carlos Gonçalves dos Reis |
| author_sort | Diogo Leocádio |
| collection | DOAJ |
| description | Purpose – This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is to understand comprehensively how auditor competencies can be strengthened to meet the challenges posed by innovative audit practices. Design/methodology/approach – A Systematic Literature Review (SLR) was conducted to explore this theme, ensuring rigor and credibility in the outcomes. The results emphasize the importance of auditors strengthening professional competencies, embracing technological agility, and promoting ongoing professional development initiatives. Findings – The triadic framework comprising—Auditor, Auditing Practices, and Digital Audits— forms the basis for innovative audit practices. This manuscript further discusses the transition of advanced technologies, laying the groundwork for the evolution of auditing practices. Through a systematic assessment of the literature, this study develops a framework for innovative, ethically driven, and effective auditing practices, ensuring the occupation's relevance and value. Future investigations should focus on the ethical implications of automation in auditing practices and develop innovative frameworks tailored to diverse organizational contexts. Originality/value – The study addresses a contemporary issue by examining the evolving nature of auditing practices considering digital transformation. Practical implications highlight the enhancement of auditor roles in digital transformation, covering ethics, technological adaptation, and continuous development to uphold the profession's integrity. This focus acknowledges the changing dynamics of business and the growing role of technology in auditing processes. |
| format | Article |
| id | doaj-art-6c300b5eb30a4ed0bc7aba2d86b56f7b |
| institution | Kabale University |
| issn | 2755-0761 2755-077X |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | Digital Transformation and Society |
| spelling | doaj-art-6c300b5eb30a4ed0bc7aba2d86b56f7b2025-01-27T06:20:39ZengEmerald PublishingDigital Transformation and Society2755-07612755-077X2025-01-014152010.1108/DTS-02-2024-0014Auditors in the digital age: a systematic literature reviewDiogo Leocádio0Luís Malheiro1João Carlos Gonçalves dos Reis2Department of Military Sciences, CINAMIL, Lisboa, PortugalDepartment of Administration and Leadership, CINAMIL, Lisboa, PortugalDepartment of Industrial Engineering, Lusofona University of Humanities and Technologies, Lisboa, PortugalPurpose – This study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is to understand comprehensively how auditor competencies can be strengthened to meet the challenges posed by innovative audit practices. Design/methodology/approach – A Systematic Literature Review (SLR) was conducted to explore this theme, ensuring rigor and credibility in the outcomes. The results emphasize the importance of auditors strengthening professional competencies, embracing technological agility, and promoting ongoing professional development initiatives. Findings – The triadic framework comprising—Auditor, Auditing Practices, and Digital Audits— forms the basis for innovative audit practices. This manuscript further discusses the transition of advanced technologies, laying the groundwork for the evolution of auditing practices. Through a systematic assessment of the literature, this study develops a framework for innovative, ethically driven, and effective auditing practices, ensuring the occupation's relevance and value. Future investigations should focus on the ethical implications of automation in auditing practices and develop innovative frameworks tailored to diverse organizational contexts. Originality/value – The study addresses a contemporary issue by examining the evolving nature of auditing practices considering digital transformation. Practical implications highlight the enhancement of auditor roles in digital transformation, covering ethics, technological adaptation, and continuous development to uphold the profession's integrity. This focus acknowledges the changing dynamics of business and the growing role of technology in auditing processes.https://www.emerald.com/insight/content/doi/10.1108/DTS-02-2024-0014/full/pdfAuditorAuditing practicesDigitalInnovative practicesProfessional capabilities |
| spellingShingle | Diogo Leocádio Luís Malheiro João Carlos Gonçalves dos Reis Auditors in the digital age: a systematic literature review Digital Transformation and Society Auditor Auditing practices Digital Innovative practices Professional capabilities |
| title | Auditors in the digital age: a systematic literature review |
| title_full | Auditors in the digital age: a systematic literature review |
| title_fullStr | Auditors in the digital age: a systematic literature review |
| title_full_unstemmed | Auditors in the digital age: a systematic literature review |
| title_short | Auditors in the digital age: a systematic literature review |
| title_sort | auditors in the digital age a systematic literature review |
| topic | Auditor Auditing practices Digital Innovative practices Professional capabilities |
| url | https://www.emerald.com/insight/content/doi/10.1108/DTS-02-2024-0014/full/pdf |
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