The transformation of traditional auditing toward digital fraud detection a systematic literature review

This study aims to examine the role of accountants in identifying, mitigating, and detecting fraud in the field of digital technology. In addition, the study identifies patterns, innovations, gaps, and potential future developments. The researchers employed a Systematic Literature Review (SLR) method using the CIMO-Logic framework to support the research questions. The scope of the articles covered a six-year period (2020–2025) to evaluate research trends, methodologies, and gaps, with 32 selected articles obtained from ScienceDirect and Google Scholar. The findings indicate that technologies such as Artificial Intelligence (AI), Big Data Analytics, Computer-Assisted Audit Tools and Techniques (CAATTs), Blockchain, and other specialized digital tools play a significant role in enhancing accountants’ capabilities to detect and prevent fraud. The reviewed literature demonstrates that digitalization is a key factor transforming the role of accountants in fraud mitigation, while also encouraging the improvement of digital competencies and the strengthening of internal controls within organizations. This study has important implications for the development of accounting theory and practice in the digital era. Theoretically, strengthening the literature on the application of digital technologies in accounting for fraud detection and prevention provides empirical evidence of how technology can transform accounting mechanisms and highlights the importance of integrating digital technology with organizational behavior. Practically, this study emphasizes the importance for accountants and auditors to adopt digital technologies in order to improve the effectiveness of auditing and financial oversight, including through investments in security systems and Big Data to prevent both internal and external fraud.