Importance of Using Digital Technology in Organizing Audit Activities

DOI

10.2991/978-94-6239-666-1_14How to use a DOI?

Keywords

digitization; auditing; AI; RPA; cognitive computing; predictive analytics; cybersecurity; regulations; top accounting firms; blockchain

Abstract

The article explores the inevitability of audit digitization in the rapidly evolving technological economy. It examines the integration of artificial intelligence and process automation into auditing activities, enabling the automation of repetitive tasks, enhancing data examination, and improving the accuracy of audit findings. The development of intelligent auditing with the application of machine learning and natural language processing is also discussed, significantly boosting the quality and efficiency of audit procedures. The adoption of modern technologies is reshaping the auditor’s role, emphasizing the necessity of possessing not only traditional expertise but also knowledge of digital tools. Special focus is given to data protection requirements and compliance with global regulations. The impact of technological advancements on international auditing practices is also analyzed, where top accounting firms are actively adopting AI-driven solutions and blockchain technology. Additionally, the effect of digital transformation on auditing within the framework of International Auditing Standards is explored. Standard No. 520 encourages the application of advanced data analytics, Standard № 315 highlights concern regarding risks, instability, and cybersecurity, while Standard № 500 outlines innovative methods for gathering audit evidence through artificial intelligence. In conclusion, the article emphasizes that the seamless integration of technology requires a holistic approach, including structural reforms, ongoing professional training, and adaptation to modern challenges, which will ultimately enhance the reliability and accuracy of audit processes while ensuring compliance with current best practices. The recommendations stress the importance of strengthening cybersecurity protocols, standardizing blockchain applications, and actively incorporating cutting-edge technologies. Future research may focus on developing innovative risk mitigation strategies and addressing emerging trends in digital auditing.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Elay Zeynalli
AU  - Nargiz Hasanova
AU  - Mirzeyev Qurban
AU  - Firuza Mammadova
AU  - Hafiza Hajiyeva
PY  - 2026
DA  - 2026/05/07
TI  - Importance of Using Digital Technology in Organizing Audit Activities
BT  - Proceedings of the 5th International Conference on Research of Agricultural and Food Technologies (I-CRAFT 2025)
PB  - Atlantis Press
SP  - 134
EP  - 149
SN  - 3005-155X
UR  - https://doi.org/10.2991/978-94-6239-666-1_14
DO  - 10.2991/978-94-6239-666-1_14
ID  - Zeynalli2026
ER  -