What question did this study set out to answer?

To explore how digitalization transforms auditing and the consequent challenges and opportunities.

Innovative technologies in modern audit: challenges and opportunities

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To explore how digitalization transforms auditing and the consequent challenges and opportunities.
Analyzed the effects of big data analysis and data visualization tools on auditing processes.
Identified new skills required for auditors in the context of cybersecurity and fraud prevention.
Digital tools can enhance auditors' ability to recognize patterns, leading to more effective problem-solving.
The rise in data volume presents new risks, necessitating enhanced cybersecurity measures for auditors.

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Randomized trial examines the impact of digitalization on auditing effectiveness, suggesting new skills for auditors.

Alekseenko et al. (2025) studied this question.

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