Anna Katharina Eulerich

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About

Dr. Anna Katharina Eulerich is a leading voice in the transformation of internal auditing through technology. Her research centers on the intersection of audit practice and digital innovation, with a particular focus on how data analytics, artificial intelligence (AI), and robotic process automation (RPA) are reshaping the field. In her highly regarded 2025 work, "Technology and internal auditing: An overview of performance effects," Dr. Eulerich provides a foundational analysis of how these technological advancements drive measurable improvements in audit efficiency, effectiveness, and overall organizational performance. By systematically mapping the performance effects of digital tools, she offers both practitioners and scholars a clear framework for understanding the strategic value of tech-enabled auditing. Her work is essential reading for anyone seeking to navigate the evolving landscape of internal audit, demonstrating that technology is not merely a support function but a core driver of audit quality and impact.