EXPLORING THE IMPACTS OF DIGITALIZATION ON THE INTERNAL AUDIT PROFESSION

摘要

This article is based on exploratory research conducted to reveal the current and potential effects of the digitalization process, which gained momentum after the 4th Industrial Revolution, and the new concepts it brings to the internal audit profession such as IoT, AI, robotic process automation, blockchain, smart contracts, smart factories, etc. In this phenomenological research, which was designed considering that digitalization is still a very new phenomenon and the processes in business life are not fully digitalized, as a result of semi-structured interviews with 14 certified internal auditors, five different themes, namely "Digitalization Awareness", "Digitalization Adaptation in Enterprises", "Digitalization and Internal Audit", “Cyber Security and Internal Audit”, “Additions/Recommendations” and 24 different related categories were obtained. In the study, predictive results were achieved regarding both the situation of the internal audit profession in the digital transformation process and its future position. As a result of the research, it was concluded that digital awareness was not sufficiently developed, especially in the real sector. Despite having a general understanding of digital technologies, this research shows that internal auditors need to improve their knowledge of related topics. Furthermore, the profession is expected to undergo a significant change in the future and serve as a center of consulting.