The Role of Information Technology and Internal Audit in Risk Management: A Theoretical Approach

In a context of increasing digitalization, risk management has become a central issue for businesses and institutions. Internal auditing and information technology (IT) are now essential pillars in ensuring monitoring, identification, and risk mitigation. This article theoretically explores the connection between these three areas, drawing on concepts and recent research. It highlights the evolution of internal auditing in a digital environment and analyzes the contributions of IT to improving risk management processes.