Search citation statements
Paper Sections
Citation Types
Year Published
Publication Types
Relationship
Authors
Journals
PurposeThis 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/approachA 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.FindingsThe 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/valueThe 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.
PurposeThis 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/approachA 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.FindingsThe 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/valueThe 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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.