Audit Digitalization: A Transformation In Big Data Management

  • Muh. Fahri Muslimin Institut Agama Islam Negeri Parepare
  • Rini Purnamasari Institut Agama Islam Negeri Parepare
  • Sri Wahyuni Nur Institut Agama Islam Negeri Parepare
Keywords: Digital Transformation, Audit Digitalization, Big Data, Information Technology, Operational Efficiency, IT Audit

Abstract

Governments and businesses around the world are currently undergoing an unprecedented
transformation, particularly with the widespread adoption of digital technologies. This
transformation has compelled organizations to redesign their business models, utilize digital
tools to enhance operational efficiency, capture new markets, and create innovations that
strengthen competitiveness. In this context, digital transformation is not only changing how
companies operate but also affecting the entire scope of work, including in the fields of
accounting and auditing. Technologies such as Big Data, the Internet of Things (IoT), and Cloud
Computing have enabled accounting and auditing processes to become more efficient and have
assisted in managing complex data. Digitalization in auditing, in particular, provides ease in
managing big data and enhances the reliability and efficiency of audits. However, this
transformation also brings challenges, especially in terms of the efficiency and effectiveness of
IT audit processes. This article explores the impact of digital transformation on the quality of
audit work, the role of digitalization in big data management, and the process of implementing
digital audit. The findings of this study indicate that digital transformation presents new
opportunities and challenges in auditing, requiring auditors to adjust and enhance their
competencies.

Published
2024-08-30