Audit Internal dalam Era Transformasi Digital: Identifikasi Tantangan melalui Tinjauan Literatur
DOI:
https://doi.org/10.31004/riggs.v4i3.3262Keywords:
Audit Internal, Transformasi Digital, Teknologi Audit, Tantangan Audit InternalAbstract
Di era transformasi digital, perubahan teknologi turut mengubah lingkungan kerja suatu organisasi, tidak terkecuali profesi auditor internal. Pergeseran dari sistem manual menuju sistem elektronik membuka peluang peningkatan efektivitas audit, namun juga menimbulkan tantangan baru yang kompleks. Penelitian ini memetakan tantangan utama dalam penerapan teknologi audit internal melalui pendekatan narrative literature review terhadap 14 literatur periode tahun 2020-2025. Hasil sintesis mengidentifikasi sembilan kelompok tantangan yang saling terkait, yakni: (1) keterbatasan kompetensi dan keterampilan digital auditor; (2) kebutuhan manajemen perubahan dan adaptasi budaya; (3) kurangnya integrasi dan koordinasi lintas fungsi; (4) keterbatasan infrastruktur teknologi; (5) risiko keamanan serta privasi data; (6) kompleksitas risiko teknologi (termasuk kualitas data dan bias algoritmik); (7) kesenjangan regulasi dan standar audit; (8) ketergantungan berlebihan pada teknologi; dan (9) ancaman terhadap objektivitas serta independensi auditor. Temuan penelitian ini menunjukkan bahwa keberhasilan transformasi digital dalam audit internal muncul dari berbagai aspek, yaitu aspek kompetensi auditor, dukungan organisasi, karakteristik teknologi, serta regulasi profesi. Oleh karena itu, peningkatan kapabilitas digital auditor, penguatan infrastruktur dan budaya organisasi, serta pembaruan regulasi audit menjadi langkah penting untuk memastikan pemanfaatan teknologi berjalan efektif. Penelitian ini diharapkan dapat menjadi dasar bagi organisasi dalam merancang strategi transformasi digital yang terarah guna memperkuat kualitas dan nilai tambah audit internal.
Downloads
References
A. alvarez-foronda, F. A. navarro-garcía, and A. torres, “Digital auditing and data analytics in internal control systems: A systematic review,” International Journal of Accounting Information Systems, vol. 51, pp. 1–15, 2023.
A. al-hiyari, N. al-said, and E. hattab, “Factors that influence the use of computer assisted audit techniques (caats) by internal auditors in jordan,” Academy of Accounting and Financial Studies Journal, vol. 23, no. 3, pp. 1–16, 2019. https://doi.org/10.1186/s43093-023-00231-2
A. almagrashi, A. mujali, T. khan, and O. attia. “ Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study”, Future Business Journal, vol. 0, no. 1, pp 74, 2023.
A. pramukti, “Internal audit versus external audit: a qualitative perspective”, Golden Ratio of Auditing Research, vol. 4, no. 2, pp. 78–88, 2024. https://doi.org/10.52970/grar.v4i2.372
B. O. adelakun, “The impact of ai on internal auditing: transforming practices and ensuring compliance”, Finance & Accounting Research Journal, vol. 4, no. 6, pp. 350–370, Oct.–Dec. 2022. https://doi.org/10.51594/farj.v4i6.1316
B. N. green, C. D. johnson, and A. adams, “Writing narrative literature reviews for peer-reviewed journals: secrets of the trade,” Journal of Chiropractic Medicine, vol. 5, no. 3, pp. 101–117, 2006. https://doi.org/10.1016/S0899-3467(07)60142-6
Deloitte, Global Chief Audit Executive (CAE) Survey 2024: The State of Digital Transformation in Internal Audit, Deloitte Insights, 2024. https://www.deloitte.com
D. leocadio, L. malheiro, and J. carlos. “Auditors in the digital age: a systematic literature review”, Digital Transformation and Society, vol. 4, no.1, pp. 5–20, juni. 2024. https:doi.org/10.1108/DTS-02-2024-0014
F. fitriani, F. inryani, and masyhuri, “Analisis peran teknologi informasi audit dalam meningkatkan efektivitas kinerja audit di era digital,” Journal of Sharia Economics Scholar (JoSES), vol. 3, no. 1, 2025. https://doi.org/10.5281/zenodo.15489024
G. P. sianturi, C. anwar, and amrizal, “Factors affecting internal audit effectiveness with application of computer-assisted audit techniques as a moderating variable,” Jurnal Akuntansi dan Ekonomi (JAE), vol. 10, no. 1, pp. 1-19, 2025. https://doi.org/10.29407/jae.v10i1.24404
I. R. ersyafdi and C. D. A. nasution, “Efek digitalisasi terhadap praktik dan kualitas audit: perspektif dari studi literatur,” Jurnal Ilmiah Wahana Akuntansi, vol. 19, no. 2, pp. 133–144, 2024. https://doi.org/10.21009/Wahana.19.029
J. sukhera. “Narrative reviews: flexible, rigorous, and practical”, Journal of Graduate Medical Education, vol. 14, no. 4, pp 414-417, agustus. 2022. https://doi.org/10.4300/JGME-D-22-00480.1
K. karimallah and H. drissi, “Assessing the impact of digitalization on internal auditing function”, International Journal of Advanced Computer Science and Applications (IJACSA), vol. 15, no. 6, pp. 864–868, 2024. https://thesai.org/Publications/ViewPaper?Volume=15&Issue=6&Code=IJACSA
KPMG Professional Services. Technology Risk and Its Impact on Internal Audit. KPMG Insights Report. 2024.
L. julian, R. J. johari, D. L. tobing, and L. S. wondabio, “The internal auditor’s information technology competency measurement scale development”, European Proceedings of Social and Behavioural Sciences (EpSBS), vol. 138, pp. 710–722, 2023. [Online]. Available: https://doi.org/10.15405/epsbs.2023.11.60
M. ma-nlep. “The influence of audit firm culture on the adoption of artificial intelligence in audit firms”, Muma Business Review, vol. 9, no. 1, pp. 001, 2025. https://doi.org/10.28945/5408
M. K. A. H. ismail, N. H. M. noor, and S. H. M. yusof, “AI-powered internal auditing: transforming the profession for a new era”, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8, no. 10, 2024. https://doi.org/https://dx.doi.org/10.47772/IJRISS.2024.8100199
N. F. farid, “AI vs AI: internal auditor dalam pertarungan era kecerdasan buatan”, Jurnal Riset Akuntansi dan Bisnis (JRAK), vol. 11, no. 2, pp. 271-277, 2025. https://doi.org/10.38204/jrak.v11i2.2558
N. betti, G. sarens, and I. poncin, “Effects of digitalisation of organisations on internal audit activities and practices”, Managerial Auditing Journal, vol. 36, no. 6, pp. 872–888, 2021, https://doi.org/10.1108/MAJ-08-2020-2792.
P. R. chaniago, T. L. gistiani, D. khairunnisa, and A. firmansyah, “The readiness of the government internal supervisory apparatus (apip) for continuous auditing implementation”, Journal of International Public Sector Accounting Review (IPSAR), vol. 1, no. 1, pp. 15-21, 2023. https://doi.org/10.31092/ipsar.v1i1.2094
P. purnamasari, and R. hartanto. “Determinants of effectiveness of computer-assisted audit techniques in the public sector”, Problems and Perspectives in Management, vol. 20(4), pp 250-26, 2022. doi:10.21511/ppm.20(4).2022.19
S. kurniawati and R. D. primasatya, “Model pengembangan kemampuan auditor dalam tantangan era society 5.0 di indonesia”, Owner: Riset dan Jurnal Akuntansi, vol. 8, no. 1, pp. 212-221, 2024. https://doi.org/10.33395/owner.v8i1.1891
S. rahayu and M. E. prasetya, “Analisis adopsi continuous auditing pada fungsi audit intern di lembaga negara XYZ”, Owner: Riset dan Jurnal Akuntansi, vol. 8, no. 3, 2024. https://doi.org/10.33395/owner.v8i3.2060
S. roselitha, R. J. utomo, and N. P. L. andini, “Analisis peranan sistem erp pada perkembangan audit internal”, Proceedings of the National Seminar on Accounting, Finance, and Economics (NSAFE), vol. 4, no. 9, pp. 78-84, 2024.
S. S. A. suyudi and R. M. S. A. A. wijaya, “Analisis peranan teknologi audit internal dalam mendukung kinerja auditor”, Jurnal Ilmiah Ekonomi Manajemen Bisnis dan Akuntansi (JEMBA), vol. 1, no. 4, pp. 277–283, 2024. https://doi.org/10.61722/jemba.v1i4.519
T. A. M. C. tampubolon and T. dewayanto, “Peran serta tantangan artificial intelligence dan machine learning terhadap efektivitas audit internal: a systematic literature review”, Diponegoro Journal of Accounting, vol. 14, no. 3, 2025.
T. sethibe and E. naidoo, “The adoption of robotics in the auditing profession”, South African Journal of Information Management, vol. 24, no. 1, 2022.https://doi.org/10.4102/sajim.v24i1.1441
The Institute of Internal Auditors, Inc. “Standar audit internal global”, 2024. https://www.theiia.org/globalassets/site/standards/editable-versions/global-internal-audit-standards-indonesian.pdf
The Institute of Internal Auditors. “Standar internasional praktik profesional audit internal (standar)”, 2016. https://www.theiia.org/globalassets/site/standards/mandatory-guidance/ippf/2017/ippf-standards-2017-indonesian.pdf
S. tharouma and M. oudai, “A review of the literature on internal audit in the era of digital transformation”, Finance and Business Economics Review, vol. 6, no. 4, pp. 215–225, 2022. https://doi.org/10.58205/fber.v6i4.123
X. xie, “Internal audit strategies for dealing with digital risk in the digital economy”, Advances in Economics, Business and Management Research, vol. 156, pp. 184-187, 2020. https://doi.org/10.2991/aebmr.k.201205.030
Y. O. djogo, “Internal auditor human resources development strategy in the era of disruption”, ATESTASI: Jurnal Ilmiah Akuntansi, vol. 6, no. 2, pp. 627–639, 2023. https://doi.org/10.57178/atestasi.v6i2.723
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Fadhila Rahmah, Rebecca Yolanda Artha Uli
This work is licensed under a Creative Commons Attribution 4.0 International License.
