Keywords
Abstract
In the digital age, the field of operational auditing is experiencing significant transformations driven by advanced technologies. This article explores the
critical role of digital technologies such as artificial intelligence (AI), big data analytics, blockchain, and cloud computing in enhancing the efficiency, accuracy, and effectiveness of operational audits. It discusses the benefits of integrating these technologies, including improved precision, deeper insights, real-time auditing capabilities, cost savings, and enhanced collaboration. The article also highlights practical examples and case studies demonstrating the successful implementation of digital technologies in auditing processes across various industries. The analysis concludes with strategies for further improving operational auditing in the digital economy, emphasizing the need for continuous adaptation and innovation to meet evolving challenges and opportunities.
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