International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Auditing Financial Reports in the Age of Digital Transformation

Author(s) Ms. Disha Meisheri, Dr. Rashmi Maurya, Disha Sanat
Country India
Abstract The fast and continuously growing evolution of digital technologies has played a key role in significantly transforming the auditing landscape, helping in reshaping traditional financial reporting and assurance practices in India as well as the world. Digital transformation has introduced advanced tools such as artificial intelligence (AI), blockchain, data analytics, and robotic process automation (RPA) which helps in enhancing the accuracy and transparency of financial audits. Such technologies facilitate real-time data analysis, reduce or end human errors, and strengthen fraud detection. However, they also present challenges which include cybersecurity risks, data privacy concerns, and the need for auditors to develop new technical competencies and be up to date.

This paper shall explore the impact of digital transformation on financial auditing, highlighting both its benefits and challenges. It examines how AI-driven automation improves risk assessment and decision-making while blockchain enhances the integrity and traceability of financial records. Additionally, the study discusses the role of big data analytics in auditing, enabling proactive identification of irregularities. The shift towards continuous auditing, supported by digital advancements, further reduces reliance on periodic assessments and enhances real-time financial oversight for quick decision making.

Despite these advantages, the paper also addresses key challenges, such as regulatory compliance, ethical considerations, and the evolving skillset required for auditors. Organizations and auditing professionals must adapt by embracing digital literacy, investing in cybersecurity, and aligning regulatory frameworks with emerging technologies.
Published In Conference / Special Issue (Volume 7 | Issue 3) - Two Day International Conference on Commerce & Economics (ICCE-2025) (May 2025)
Published On 2025-05-10
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E-ISSN 2582-2160
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