Abstract
Every company must consider the changes in a digital environment. In the era of digital transformation, the company understands the importance of information technologies, and makes adjustments in the form of structural changes. Modern technology usage provides the possibility of the analysis of previously unimaginable types and amounts of data, and introduces significant changes in the field of auditing. By simplifying the audit work, digitalization has also created new opportunities for IT auditing. The aim of this paper is to present the opportunities and challenges of key digital trends in auditing, or the usage of big data analytics, artificial intelligence, blockchain technology, and robotic process automation. There is an emerging need for auditors to take advantage of digital technology usage and respond to the challenges of digitalization in a systematic and high-quality way. The progress of using digital technologies in auditing is contributing to more reliability and better quality reporting, which is leading to increased trust among stakeholders in the results of audit work.
Publisher
Centre for Evaluation in Education and Science (CEON/CEES)
Reference43 articles.
1. Aditya, B. R., Hartanto, R., & Nugroho, L. E. (2018). The role of IT audit in the era of digital transformation. IOP Conference Series: Materials Science and Engineering, 407(1), 1-6. Doi: https://doi.org/10.1088/1757-899X/407/1/012164;
2. Alles, M.G., & Gray, G.L. (2020). Will the medium become the message? A framework for understanding the coming automation of the audit process. Journal of Information Systems, 34(2), 109-130. Doi: https://doi.org/10.2308/isys-52633;
3. Andrić, M., Jakšić, D., & Mijić, K. (2015). Aktuelni uticaj informacionih tehnologija na proces revizije. Subotica: Univerzitet u Novom Sadu, Ekonomski fakultet u Subotici.;
4. Andrić, M., Mijić, K., Jakšić, D., & Vuković, B. (2011). Implementation of accounting software as a support to company management. TTEM, 296-309.;
5. Appelbaum, D. (2016). Securing big data provenance for auditors: the big data provenance black box as reliable evidence. Journal of Emerging Technologies in Accounting, 13(1), 17-36. Doi: https://doi.org/10.2308/jeta-51473;
Cited by
5 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献