مقاله انگلیسی رایگان در مورد ارزیابی تاثیر تحول دیجیتالی بر حسابرسی داخلی – الزویر 2021

Highlights

Abstract

Keywords

1. Introduction

2. Background

3. Research methods

4. Findings

4.1. Descriptive analysis

4.2. Performance analysis

4.2.1. Documents

4.2.2. Sources

4.3. Science mapping

4.3.1. Network analysis

4.3.2. Overlay analysis

4.3.3. Density analysis

5. Discussions

5.1. What are the main research clusters about digital transformation in internal auditing?

5.2. What are the future research topics about digital transformation in internal auditing?

6. Conclusion

6.1. Lessons learned

6.2. Main contributions, limitations, and future research

Declaration of competing interest

References

Abstract

During the last years, the impacts caused by digital transformation on companies have been disruptive. Contrarily to prior technological revolutions, the current scenario is characterized by the rapid growth of innovation that has impacted organizations differently. In particular, an increasing number of organizations revised their management control systems to adequate their business models to the external pressures made by competitors and regulators. The research aims consist of a bibliometric analysis about the impacts caused by digital transformation on managerial auditing. The research reveals the existence of four independent research area: continuous auditing (Green Cluster), fraud detection (Blue Cluster), data analytics (Yellow Cluster) and technological innovation (Red Cluster). Finally, we developed a research agenda in order to address future research.

1. Introduction

The last years have been interested in the rapid growth of technological innovations that have impacted organizations in a disruptive way [1,2]. In particular, contrarily to the past, digital transformation impacted innovative and traditional sectors [3]. Furthermore, digital transformation also impacted sectors by a high degree of orientation toward technological innovation such as media and financial [4,5]. In this sense, policymakers and academics agreed about the existence of the new industrial revolution defined as Industry 4.0.

The digitalization of accounting and auditing practices represents one of the main paradigm shifts that have characterized the last years [6, 7]. This evidence was underlined by several position papers published by standard setters and practitioners. According to the IFAC, next years will be characterized by the exigence to rethink accounting professions because “Strong finance and accounting background is no longer sufficient to become a value-add business partner over the long term” [8]. In particular, the reports underlined the exigence for auditors to revise their paradigms to adequate their know-how toward the new challenges. Furthermore, KPMG highlights that digital transformation cannot be considered a voluntary choice for auditors due to its disruptive impact on organizations [9]. In this sense, auditing evolved from a bureaucratic to a strategic approach to operate more effectively within a complex and dynamic scenario.