Digital Technologies as an Enabler of Internal Audit Practices in the ESG Context: A Thematic Analysis of Recent Practices

Abstract

The role of the internal audit function in the context of sustainability, as well as the impact of digital technologies on the transformation of the internal audit function, is receiving increasing attention in both professional and academic literature. However, it is not possible to draw clear conclusions about the involvement of internal audit in sustainability, nor about the contribution of digital technologies to the audit process in this context. All of the above indicates the need for systematic research that will contribute to a better understanding of internal audit practice and the possibilities for its greater involvement in the context of sustainability. The paper examines the role of internal audit function of the in ESG context and the contributions of digital technologies such as data analytics and artificial intelligence in strengthening internal audit for the analysis of ESG data and supporting its role in sustainability. The aim is to analyse how the application of these technologies can contribute to more effective internal audit activities in the context of sustainability. The paper employs a semi-structured literature review of scientific papers published between 2018 and 2026 in relevant scientific database. In addition, a thematic analysis is conducted in order to explore the research topic in greater detail. The paper contributes to the understanding of digital transformation in business by examining how digital technologies reshape internal audit practices and support ESG-related decision-making and governance processes.