Challenges and Opportunities for Digital Curriculum Renewal of Internal Auditing: Evidence from a selected rural university

Abstract

The profession of internal auditing is currently undergoing reconstruction because of developments in digital technologies. Such developments require universities to review and align their curriculum with emerging technology industry demands. This study sought to evaluate opportunities and challenges regarding renewal of internal auditing curriculum to infuse digital skill competencies with the institutions of higher learning in South Africa. The study has employed mixed research method, structure questionnaire and interviews were used as data collection instruments. The data was attained from lecturers and students at a selected rural university in South Africa. Descriptive and inferential statistics, and thematic method were used to analyse data.  The findings revealed that barriers to the integration of digital auditing skills into curriculum are predicted by actual use (? = 0.358, t-value=6.94, and p<0.001), behavioural intention (? = 0.311, t-value= 5.44 and p<0.001), perceived usefulness (? = 0. 256, t-value= 5.24 and p<0.001), attitude toward technology (? = 0. 0.191, t-value= 3.64 and p<0.001) and perceived ease of use (? = 0.118, t-value= 2.73 and p<0.001). The five TAM variables jointly explain 70.7% of the variation in digital auditing skills integration (R² = 0.707). The overall regression model is statistically significant (F = 146.27, p < 0.001), indicating that the predictors collectively influence digital auditing skills integration. This study contributes to the growing calls for transformation of internal auditing curriculum by providing empirical evidence and applicable suggestions for integrating digital auditing skills into internal auditing syllabus.    Received: 05 June 2026 / Accepted: 15 August 2026 / Published: September  2026