Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025

Recently, artificial intelligence (AI) technologies and digital transformation concepts have led to changes in internal audit activities. While traditional audit techniques are usually performed without much use of technology, new digital audits complete these processes by using technological infrastructures. This transformation changes the way auditors work and thus creates a new value system in audit processes. This new value system is the artificial intelligence assisted audit system. Artificial intelligence assisted audit systems help to detect potential risks that may occur in enterprises at an earlier stage. Thus, it will increase the reliability of financial reporting of enterprises. It will significantly reduce the time spent to detect errors and irregularities in businesses. It will also enable auditors to focus on value-added activities instead of routine and time-consuming operations. In particular, situations such as incorrect analysis in audit activities, ethical problems that may occur, etc. appear as negative situations arising from technological developments and artificial intelligence. In addition, the existence of dangerous situations such as the loss of the importance of security and confidentiality in audit activities creates the necessity to establish and establish new control mechanisms in terms of technological systems. This study aims to determine the effects of artificial intelligence and technological systems on internal audit activities, especially auditing. For this purpose, field research was conducted in the literature. The study concludes that digital transformation and artificial intelligence contribute to making internal audit functions more efficient and reliable, but also bring new risks.