The Impact of Digital Transformation in Organizations on the Audit Process

Abstract

This study aims to examine the impact of technology usage within organizations on the auditing process and compare the impact of digital transformation on organizational processes with respect to demographic factors in the context of auditing, as well as the adaptation of auditors when technology is introduced into the audit process. Data for this study is collected through questionnaires from 116 auditors in February 2024. The statistics employed for analysis include frequency distribution, percentage, mean, standard deviation, T-test, and One-Way ANOVA.

The results of the study find that the use of technology in organizations significantly affects the planning and execution stages of the audit process. However, the completion of the audit and the issuance of the audit report are moderately affected by the introduction of technology. Furthermore, the hypothesis testing results reveal that auditors of different genders have differing opinions on the level of impact of digital transformation on the audit planning stage. Additionally, auditors from different auditing firms have differing opinions on the level of impact of digital transformation on the execution stage of the audit process. Furthermore, this study indicates that training and developing new skills related to new technologies are essential for auditors, particularly during the audit execution stage. This study is beneficial to auditors, allowing them to adapt the audit process to the technology used in the audited organization and recognizing the opportunities for applying technology in audit work.