طراحی الگوی تحول دیجیتال در مؤسسات حسابرسی با تأکید بر حکمرانی هوشمند

فرزانه  فتحعلی‌پور; حسین شفیعی; عباس  شیبانی

Authors

Farzaneh Fathalipour Department of Accounting, Si.C, Islamic Azad University, Sirjan, Iran Author
Hosein Shafiei گروه حسابداری، واحد سیرجان، دانشگاه آزاد اسلامی، سیرجان، ایران Corresponding author
Abbas Sheybani Department of Accounting, Si.C, Islamic Azad University, Sirjan, Iran Author

Keywords:

Digital Transformation; Audit Firms; Smart Governance; Artificial Intelligence; Data Governance

Abstract

Objective: The development of digital technologies, data analytics, and artificial intelligence has transformed the nature of auditing activities. Alongside the opportunities created, new challenges have emerged concerning control, data security, professional responsibility, and accountability. This research aimed to design a digital transformation model for audit firms with an emphasis on smart governance.

Method: The research was conducted with a qualitative approach and an exploratory nature. Participants included 15 professional and academic experts in the field of auditing, selected through purposive, judgmental, and in some cases, snowball sampling. Data were collected through semi-structured interviews until data saturation was reached and were analyzed using the thematic analysis method with an inductive approach.

Findings: Data analysis resulted in the extraction of 56 initial codes, 14 sub-themes, and three main themes. The main themes were “Technological and AI Capabilities of the Auditor,” “Technological Maturity and Data Governance in the Audit Firm,” and “Institutional, Professional, and Regulatory Requirements.” Findings indicated that digital transformation is not solely limited to the use of technological tools; it necessitates the simultaneous development of auditors’ digital and analytical capabilities, the establishment of data governance infrastructure and mechanisms at the firm level, and adaptation to professional and regulatory requirements.

Conclusion: Smart governance is realized when the use of technology and artificial intelligence is integrated with professional judgment, data security and confidentiality, quality control, risk management, and institutional accountability. Therefore, the digital transformation of audit firms can be considered a multi-level process where the coordinated interaction of individual capabilities, organizational capacities, and institutional requirements forms the basis of its effectiveness.