Digitalization of Auditing Practices and Customer Experience Optimization

Abstract

For the auditing industry, the advent of digital is not perceived as a simple change, but rather as a genuine revolution redefining the way professionals perform their diligence and maintain their relationships with customers, whose expectations tend to develop. Hence, mastering the digital dimension is necessary for any firm wishing to remain competitive in a fiercely rivalrous sector. This study uses a Delphi approach to provide a prospective overview of audit digitalization and its impact on customer experience optimization, considering the regulatory dimension. Results show that auditing firms, especially the four big ones, are making significant progress in integrating advanced technologies into their processes. Auditors display a certain optimism regarding this transition, as it contributes to optimizing verification procedures while enabling clients to benefit from more efficient and reliable services. However, regulatory reform is crucial to fostering an environment of trust and guiding the ethical use of digital tools.