Adoption of Automated Audit Tools and Their Effect on Audit Quality in Information Systems

The increasing digitalization of organizations has elevated the importance of automated audit tools in strengthening audit quality within information systems environments. Despite their growing relevance, research on how these tools influence audit outcomes remains fragmented. This study aims to systematically review empirical evidence on the adoption of automated audit tools and their effect on audit quality. Using PRISMA guidelines, 36 eligible studies, published between 2015 and 2025 were analyzed across major scientific databases. The review found that automated tools such as Computer-Assisted Audit Techniques (CAATs), data analytics, Artificial Intelligence (AI), blockchain, and Robotic Process Automation (RPA) significantly enhance audit accuracy, fraud detection, efficiency, and internal control reliability. However, adoption is shaped by organizational support, auditor IT competence, perceived usefulness, and technological readiness, while challenges include skill gaps, high costs, system risks, and limited regulatory guidance. The study concludes that automated audit tools are essential for improving audit quality and calls for greater investment in digital capabilities to support their effective implementation.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2026-03-23
DOI
https://doi.org/10.5281/zenodo.19181801
Primary Topic
Robotic Process Automation Applications
Type
article
Field-Weighted Citation Impact
0.00
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article

Adoption of Automated Audit Tools and Their Effect on Audit Quality in Information Systems

Agus Widarsono, Denny Andriana, Silas Twum, Rahmayanti Cahyaningtyas et al.
Zenodo (CERN European Organization for Nuclear Research)
Robotic Process Automation Applications
article

Adoption of Automated Audit Tools and Their Effect on Audit Quality in Information Systems

Agus Widarsono, Denny Andriana, Silas Twum, Rahmayanti Cahyaningtyas, Millicent Boad
article en

Abstract

The increasing digitalization of organizations has elevated the importance of automated audit tools in strengthening audit quality within information systems environments. Despite their growing relevance, research on how these tools influence audit outcomes remains fragmented. This study aims to systematically review empirical evidence on the adoption of automated audit tools and their effect on audit quality. Using PRISMA guidelines, 36 eligible studies, published between 2015 and 2025 were analyzed across major scientific databases. The review found that automated tools such as Computer-Assisted Audit Techniques (CAATs), data analytics, Artificial Intelligence (AI), blockchain, and Robotic Process Automation (RPA) significantly enhance audit accuracy, fraud detection, efficiency, and internal control reliability. However, adoption is shaped by organizational support, auditor IT competence, perceived usefulness, and technological readiness, while challenges include skill gaps, high costs, system risks, and limited regulatory guidance. The study concludes that automated audit tools are essential for improving audit quality and calls for greater investment in digital capabilities to support their effective implementation.

Zenodo (CERN European Organization for Nuclear Research)
Indonesia University of Education (ID)
Peace, Justice and strong institutions
Openalex Percentile: Top 12%
Robotic Process Automation Applications
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