Abstract
The given research examines the impact of the digital transition on internal auditors in South African higher education institutions (HEIs). The primary aim was to evaluate the extent of the transformation of audit practices caused by the introduction of digital instruments and technologies with prime emphasis on assessing the revolutionary effect on performance, collaboration, and strategic auditing. It involved the purposive sampling method which is a qualitative research approach of selecting individuals that had a firsthand experience about internal auditing or HEIs and had relevant knowledge on the topic of study. The findings demonstrate that the work of internal auditors on a daily basis has been revolutionised due to the effect of digital transformation whereby auditing used to be done manually to technology-based auditing. The introduction of automation, data analytics and real-time auditing platforms is significant. Such solutions have enhanced collaboration, simplified conducting exhaustive risk assessment tests, and provided auditors with data-based explanations through their cloud-based solutions. The participants focused on the opportunities to offer futuristic advising services which included the utilisation of machine learning (ML), robotic process automation (RPA) and predictive analytics. However, the outcomes also show challenges of digital transition. These are cybersecurity risks, complexity of the developing technologies and compatibility issues with existing systems, all of which require continuous upskilling. To accommodate the changing demands of the digital worlds, the participants acknowledged the need of some specific training in the areas of cybersecurity, data analytics, and IT audits. The recommendations are based on the findings that would guide in the establishment of an orderly digital transformation strategy that should align with institutional goals. This strategy will envisage the implementation of sound cyber defense systems to minimize these risks, consistent training interventions to furnish the auditors with requisite skills, and the enhancement of interdepartmental partnerships, to ensure a smooth incorporation of digital tools. It was also suggested to focus on high-strategic areas and employ risk-based audit approach in order to promote greater efficacy and efficiency of audit work.