The impact of digital transformation on internal auditors in a South African higher education institution

Abstract

This study investigates how digital transformation has affected internal auditors at a South African Higher Education Institution (HEI). Participants were sampled purposively to fit the study, which aligns with how qualitative research is conducted. The results show that digital transformation has significantly altered the work of internal auditors, as evidenced by the shift from paper-based systems to technology-focused, computer-based ways of conducting audits. Developments such as automation, real-time auditing, and data analytics have changed how internal audits are conducted. Using online platforms has made it easier for internal auditors to work together. The study also points out new opportunities to improve internal audits due to digital changes. However, there are still challenges, such as cybersecurity risks, trouble connecting new systems with old ones, and the need to keep training staff on the use of digital tools. The study suggests that HEIs should develop clear plans for digital changes that align with their goals, implement cybersecurity policies to mitigate risks, and provide staff training to enable the effective use of digital tools.