The Impact of Digital Transformation on the Internal Audit Function: A Literature Review

Ayoub El Bahi (), Fatima Charef () and Mountacer Bourjila
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Ayoub El Bahi: UIT - Université Ibn Tofaïl
Fatima Charef: UIT - Université Ibn Tofaïl
Mountacer Bourjila: UIT - Université Ibn Tofaïl

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Abstract: Authors are not aware of any findings that might be perceived as affecting the objectivity of this study and they are responsible for any plagiarism in this paper.

Keywords: Internal Audit; Digital Transformation; Litterature Review; Governance; Internal audit digital transformation artificial intelligence data analytics governance. Classification JEL: M42 Paper type: Theoretical Research Audit interne transformation digitale intelligence artificielle analyse de données gouvernance automatisation robotisée des processus. JEL Classification : M42 Type du papier : Recherche Théorique; Internal audit; digital transformation; artificial intelligence; data analytics; governance. Classification JEL: M42 Paper type: Theoretical Research Audit interne; transformation digitale; intelligence artificielle; analyse de données; gouvernance; automatisation robotisée des processus. JEL Classification : M42 Type du papier : Recherche Théorique (search for similar items in EconPapers)
Date: 2025-07-07
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, ⟨10.5281/ZENODO.15832361⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05160950

DOI: 10.5281/ZENODO.15832361

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