Digital Transformation of the Internal Audit Function – Analysis of Technology Acceptance Factors and Perspectives of Future Development

Klaudija Liović – Budikovac d.o.o., Trpinjska 3, 10000 Zagreb, Croatia

Ivana Barišić – University of Zagreb, Faculty of Economies and Business, Trg JF Kenedyja 6, 10000, Zagreb, Croatia

Abstract: The rapid evolution of technology and globalisation has intensified competition and raised complex challenges for internal auditors. Adapting to new technologies is pivotal for internal auditors amid the digital transformation era. This paper aims to explore the impact of information technology in internal audit processes, analysing factors influencing its application. The results of the analyses highlight several key factors that significantly influence the adoption and use of CAATs in internal audits across different contexts. While internal auditors are nascent in embracing advanced technologies, the pandemic catalysed their digital maturity, particularly in robotic process automation and data analytics. Despite technological advancements enhancing audit efficiency, human judg- ment remains irreplaceable. The research underscores the ongoing shift towards technology integration to enhance internal auditing practices.

10th International Scientific Conference ERAZ 2024 – Conference Proceedings: KNOWLEDGE BASED SUSTAINABLE DEVELOPMENT,  hybrid – online, virtually and in person, Lisbon, Portugal, June 6, 2024

ERAZ Conference Proceedings published by: Association of Economists and Managers of the Balkans – Belgrade, Serbia

ERAZ conference partners: Faculty of Logistics, University of Maribor, Maribor (Slovenia); University of National and World Economy – UNWE, Sofia (Bulgaria); Center for Political Research and Documentation (KEPET), Research Laboratory of the Department of Political Science of University of Crete (Greece); Institute of Public Finance – Zagreb (Croatia); Faculty of Tourism and Hospitality Ohrid, University of St. Kliment Ohridski from Bitola (North Macedonia)

ERAZ Conference 2024 Conference Proceedings: ISBN 978-86-80194-86-8, ISSN 2683-5568,

DOI: https://doi.org/10.31410/ERAZ.2024

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

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