Digitalization Of Internal Audit Systems In Enterprises: Opportunities And Challenges

Abstract

The digitalization of internal audit systems has become a crucial driver for improving audit effectiveness and organizational governance in modern enterprises. This study investigates the opportunities afforded by digital technologies—such as artificial intelligence (AI), data analytics, and automation—to enhance audit quality, real-time monitoring, and risk assessment. It also examines the challenges faced by enterprises in implementing digital audit systems, including skills gaps, technological infrastructure constraints, and cybersecurity concerns. Employing a qualitative literature review methodology, this article synthesizes findings from recent research on digital internal auditing. Results indicate that digitalization significantly improves audit accuracy and efficiency, while challenges such as insufficient digital competencies and data security risks impede full adoption. Practical recommendations for successful digital audit integration are discussed.