Abstract
The paper aimed to identify the state of supreme audit institutions in adopting advanced technologies and identify technology adoption factors in public sector auditing. This objective was achieved by reviewing documents of the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-e) and the International Association of Supreme Audit Institutions (INTOSAI). The study identified the prevailing trends and patterns regarding the factors influencing technology adoption by Supreme Audit institutions (SAIs). A comprehensive understanding of the current state of technology adoption and digital transformation initiatives by Supreme Audit Institutions (SAIs) was gained. Obtained results revealed that some SAIs have adopted advanced technologies for audit automation, better data analysis and efficiency. Data security, ethical data handling, algorithmic audits, and financial backing from professional bodies are some factors supporting successful technology adoption.