From competence to control: the impact of auditor digital expertise in tech-driven audits

Key Points

• To explore how digital expertise among auditors influences their control strategies in technology-driven audits.
• Utilized qualitative analyses of auditor practices
• Examined digital tools employed in audits
• Analyzed the impact on audit efficiency
• Auditors with digital expertise implemented more effective control strategies
• Technology use improved audit efficiency
• Competence in digital tools correlated with better audit outcomes

Abstract