AUDITOR COMPETENCIES IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW

Abstract

This study examines the dynamics of innovative auditing practices in the digital era, with a particular focus on enhancing auditor competencies. It emphasizes the need to redefine traditional auditing approaches and adapt professional skills to respond effectively to technological transformation. A systematic literature review (SLR) supported by thematic analysis and keyword frequency analysis was conducted to synthesize existing research. The findings highlight the critical importance of strengthening auditors’ professional capabilities, improving technological adaptability, and promoting continuous professional development to maintain audit quality and professional relevance. The study also discusses the role of advanced technologies as a driving force behind the evolution of modern auditing practices. Based on a comprehensive evaluation of prior studies, a conceptual triangular framework consisting of Auditors, Audit Practices, and Digital Auditing is proposed to guide the development of innovative, ethical, and effective auditing activities. The research further suggests that future studies should address ethical considerations related to automation and explore adaptive frameworks suitable for diverse organizational contexts. Overall, the study provides practical insights into supporting auditors in navigating digital transformation while preserving professional integrity and public trust.