Digital transformation and the public sector auditing: The SAI's perspective

The ongoing transformation of supreme audit institutions (SAIs) external environment is changing the demands and expectations its stakeholders. triggered by technological advancements, increased demand for accountability, transparency means a change in way auditing done. literature provides evidence an innovation within private sector audit. Private research has focused mainly on technology adoption use failing to address umbrella concept digital (DT), some even consider processes DT such as be DT. public still yet commence DT-related research. This study seeks fill this gap after presenting what entails, we applied exploratory approach through semistructured interview responses, together with other documents from SAIs, understand how SAIs currently perceive are their current reactions or actions transform. paper analyzes discusses define phenomenon. results show that most do not master DT, they often refer automation notwithstanding great majority acknowledges need but lacks right strategy resources place. We saw few proactive who futuristic contrary reacting when arises, especially during process. one first empirical investigations into audits. It also proposes general framework suitable analyzing factors involved SAIs.