Evolution of IT auditing in a nutshell – journey towards a dynamic landscape

Edouard van den Heuvel ()
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Edouard van den Heuvel: University of Amsterdam, Amsterdam, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2025, vol. 99, issue 2, 73-83

Abstract: This paper offers a comprehensive analysis of the evolution of IT auditing amidst the dynamic digital transformation landscape. It delves into the profound changes in IT auditing driven by historical, technological, regulatory, and professional factors. The study identifies and explores pivotal drivers that have influenced this evolution and its integration into modern audit practices. It concludes that the multifaceted development of IT auditing is the result of interconnected factors. Altogether, these drivers have contributed to the transformation and integration of IT auditing into contemporary audit practices, with the paper summarizing and explaining eight key drivers.

Keywords: IT; auditing; evolution; digital; transformation; technology; integration; auditing; practices (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:99:y:2025:i:2:p:73-83

DOI: 10.5117/mab.99.140994

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