ENHANCING ORGANIZATIONAL RESILIENCE: THE ROLE OF DIGITAL TRANSFORMATION TOOLS IN PERFORMANCE AUDITING

In today’s fast-changing and uncertain environment, organizational resilience is crucial for sustainable success. This article examines how digital transformation tools improve the effectiveness and adaptability of performance auditing in supporting resilience. Using Dynamic Capabilities Theory, audits are viewed as strategic tools that help organizations sense risks, seize opportunities, and transform processes into dynamic settings. Based on a systematic review of empirical studies, the article shows that technologies such as artificial intelligence, data analytics, and automation enhance audit efficiency, quality, and responsiveness. These tools enable auditors to identify vulnerabilities, generate strategic insights, and support adaptive learning. All of these are essential for strengthening resilience. However, barriers such as digital skill gaps, integration challenges, and limited resources, especially in public and smaller organizations, limit the benefits. The article concludes by emphasizing the need for targeted investments in digital infrastructure and auditor skills to fully unlock the potential of digital audits for resilience. It makes a unique contribution by linking digital transformation with performance auditing through Dynamic Capabilities Theory. The article provides an integrated framework that highlights how digital audits improve strategic foresight, continuous improvement, and public value in complex environments.