The digital transformation of audit firms

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
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