Keywords: technological innovations, audit transparency, audit objectivity, assurance,
automation
Abstract
This study explores the impact of technological innovations on audit transparency,
objectivity, and assurance. The study employs a systematic literature review methodology,
analyzing a wide range of scholarly articles, research papers, and reports to synthesize
the findings. The methodology involved identifying keywords, conducting comprehensive
searches in academic databases, and evaluating the selected literature. The study
identifies key themes on how technological innovations impact audit practices through
analysis of the literature. The impacts of technology include enhanced audit transparency
through improved documentation capabilities, real-time reporting, and increased stakeholder
engagement. Technological advancements bolster audit objectivity by automating repetitive
tasks, facilitating advanced data analysis, and promoting standardized audit procedures.
However, the analysis highlighted challenges associated with the use of technology
in audits including complex technology implementation and the potential for biases.
This research study contributes to the existing body of knowledge by consolidating
relevant research and insights on the subject matter.
