Digital transformations in auditing under increasing risk environments
DOI:
https://doi.org/10.63618/omd/ssjm/v3/n2/47Keywords:
digital auditing, emerging technologies, digital risk, artificial intelligence, professional transformationAbstract
Given the rise of complex digital environments and emerging risks, this study analyzes digital transformations in auditing through a critical review of scientific literature between 2015 and 2024. Databases such as Scopus and Web of Science were used, prioritizing studies on emerging technologies applied to auditing, such as big data analytics, artificial intelligence, blockchain and RPA. The findings show a comprehensive redefinition of audit processes, oriented towards more predictive, automated and strategic models. It also identifies key challenges in terms of cybersecurity, algorithmic transparency and updating professional skills. The article concludes that technological adoption not only transforms the auditor's operability, but also his or her ethical, training and regulatory profile, requiring a coordinated response between academia, regulatory bodies and audit firms to ensure the effectiveness, legitimacy and sustainability of auditing in the digital era.
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Copyright (c) 2025 Herrera-Sánchez, Maybelline Jaqueline, Casanova-Villalba, César Iván, López-Pérez, Patricio Javier, Almeida Blacio, Jorge Hernan (Autor/a)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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