DIGITAL TRANSFORMATION AND AUDITOR COMPETENCE IN REALIZED AUDIT EFFICIENCY
Keywords:
Digital Transformation, Auditor Competence, Audit EfficiencyAbstract
This digital transformation phenomenon presents a crucial new challenge: auditor competency readiness. No matter how sophisticated technology is, it is merely a tool whose effectiveness depends heavily on the person operating it. Today's auditors face pressure to possess new competency standards that go beyond basic accounting understanding. They require high levels of Computer Self-Efficacy—the confidence and technical ability to master complex audit software (Nugroho, 2025). Without adequate digital competency, technology use risks becoming an operational burden or leading to failure to detect fraud in increasingly sophisticated client information systems.Although numerous studies have been conducted on information technology and auditor performance, most are fragmentary and focused on empirical testing in specific areas. There is an urgent need for a comprehensive synthesis of research findings from recent years to understand how technology and human competency truly interact to create efficiency. Therefore, this study was conducted using the Systematic Literature Review (SLR) method. Through this systematic approach, researchers will examine the literature from 2020 to 2025 to map technological trends, identify factors influencing auditor competency success, and formulate a solid framework for public accounting firms (KAPs) facing the future of digital auditing. The research methods used are:Systematic Literature Review (SLR).The digital transformation of audit practice during the 2020-2025 period experienced rapid acceleration, starting with the migration to cloud computing for remote work needs, then progressing to the utilization of Artificial Intelligence (AI) and Big Data Analytics for comprehensive real-time data analysis. The adoption of these technologies has been shown to contribute positively to audit efficiency through the automation of manual tasks, increased risk detection accuracy across the entire data population, and the flexibility of remote audits. However, a literature synthesis confirms that maximum efficiency does not rely solely on technological sophistication but is highly dependent on auditor competency, including computer self-efficacy and data analysis skills. Therefore, continuous auditor competency development and the integration of technology-based curricula at the higher education level are needed to maximize the potential of technology in future audits.
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