Technology and Internal Auditing – Four Essays on Current Issues in Research and Practice
This thesis consists of four individual research papers that examine the intersection of technology and internal auditing. The first paper investigates the transition to remote internal audits because of COVID-19 at the beginning of the 2020-decade. The second paper studies the perceived effects of using software and data analytics to conduct internal audits. The third paper uses a qualitative methodology to identify risks and challenges with robotic process automation (RPA). The fourth paper develops a framework of key internal control and governance principles for the use of RPA. Overall, this thesis provides valuable contributions to practice and the academic literature.