Ismail, Nur Hani Izni and Shuid, Siti Hawa
(2025)
The digital transformation of audit firms.
Bulletin.
Universiti Teknologi MARA, Negeri Sembilan.
Abstract
The auditing profession is undergoing a fundamental transformation driven by Robotic Process Automation (RPA) and Artificial Intelligence (AI), shifting from manual procedures to automated, data-driven approaches. While these technologies significantly enhance audit efficiency and effectiveness, their adoption presents major challenges, including uneven technological integration, skill gaps among professionals, and the rapid pace of digital change. To remain relevant and resilient, the profession must address these barriers and develop new competencies aligned with a fully digital audit environment.
Metadata
| Item Type: | Monograph (Bulletin) |
|---|---|
| Creators: | Creators Email / ID Num. Ismail, Nur Hani Izni UNSPECIFIED Shuid, Siti Hawa UNSPECIFIED |
| Subjects: | H Social Sciences > HF Commerce > Accounting. Bookkeeping H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors L Education > L Education (General) |
| Divisions: | Universiti Teknologi MARA, Negeri Sembilan > Seremban Campus |
| Journal or Publication Title: | Buletin FPN S3 |
| ISSN: | 2805-4539 |
| Keywords: | Artificial Intelligence, robotic process automation, digital auditing, skill gap |
| Date: | 2025 |
| URI: | https://ir.uitm.edu.my/id/eprint/131383 |
