Abstract

The purpose of this paper is to explain that the evolving digital transformation will automatically affect the role of IT audit. In the era of digital transformation, IT audit will become increasingly involved to ensure that IT implementation does not create unacceptable risks to the business. That way, the IT audit should have gained a favourable position as many companies are transforming the business as it is today. This research methodology use a qualitative approach by emphasizing the data analysis. The result of this research can contribute to the field of modern IT audit by presenting practical guidance for determining the role of IT audit in the era of digital transformation.

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