Reinventing Internal Audit: The Impact of Digital Transformation in State-Owned Enterprises

Abstract

Digital transformation, powered by advanced technologies such as Big Data and artificial intelligence, serves as a strategic lever to enhance internal audit processes within public enterprises, particularly in times of crisis. However, it raises questions regarding its actual effectiveness, particularly in the areas of risk management, transparency, and regulatory compliance. While digitalization promises to reduce human errors and automate internal processes, its integration presents challenges concerning the balance of control functions and information asymmetry. As recent crises test the resilience of audit systems, digitalization has the potential to redefine the future of public enterprises, but it also raises concerns about the true limits and benefits of this transition.