EVOLUSI AUDIT INTERNAL: TANTANGAN DAN PELUANG DI ERA DIGITAL

Bambang Wahyudi

doi:10.47647/jrr.v6i1.2089

EVOLUSI AUDIT INTERNAL: TANTANGAN DAN PELUANG DI ERA DIGITAL

Bambang Wahyudi

Abstrak

Penelitian ini bertujuan untuk mengkaji tantangan dan strategi adaptasi yang dihadapi auditor internal dalam konteks transformasi bisnis berorientasi digital. Fokus utama adalah pada dua tantangan utama: kebutuhan untuk mengintegrasikan teknologi canggih seperti AI dan RPA dalam proses audit, dan perubahan ekspektasi stakeholder serta dinamika kerja. Penelitian ini bertujuan untuk memberikan wawasan tentang bagaimana auditor internal dapat meningkatkan keterampilan dan pendekatan mereka untuk tetap relevan dan efektif dalam lingkungan yang cepat berubah ini. Metode penelitian ini melibatkan tinjauan literatur yang ekstensif, mencakup analisis tematik dari berbagai sumber termasuk jurnal akademis, laporan industri, dan studi kasus. Pendekatan ini memberikan pemahaman mendalam tentang praktik terkini, tantangan yang dihadapi, dan solusi yang diusulkan dalam audit internal di era digital. Kajian ini juga mencakup analisis peran kepemimpinan dalam pengelolaan perubahan dan pengembangan keahlian tim audit. Hasil penelitian menunjukkan bahwa adaptasi dengan teknologi canggih dan pengelolaan perubahan ekspektasi stakeholder merupakan kunci untuk audit internal yang efektif di era digital. Auditor internal memerlukan pelatihan berkelanjutan dan pengembangan keterampilan dalam aspek teknis dan bisnis untuk menghadapi tantangan ini. Pemimpin audit harus mengambil peran aktif dalam mendukung pengembangan tim dan mempromosikan budaya belajar dan adaptasi. Penelitian juga menekankan pentingnya keterampilan komunikasi, kolaborasi, dan fleksibilitas dalam mengelola tim audit yang beragam dan terdistribusi.

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DOI: https://doi.org/10.47647/jrr.v6i1.2089