Abstract
This study investigates how digital transformation has affected internal auditors at
a South African Higher Education Institution (HEI). Participants were sampled purposively
to fit the study, which aligns with how qualitative research is conducted. The
results show that digital transformation has significantly altered the work of internal
auditors, as evidenced by the shift from paper-based systems to technology-focused,
computer-based ways of conducting audits. Developments such as automation, realtime
auditing, and data analytics have changed how internal audits are conducted.
Using online platforms has made it easier for internal auditors to work together. The
study also points out new opportunities to improve internal audits due to digital
changes. However, there are still challenges, such as cybersecurity risks, trouble connecting
new systems with old ones, and the need to keep training staff on the use of
digital tools. The study suggests that HEIs should develop clear plans for digital changes
that align with their goals, implement cybersecurity policies to mitigate risks, and
provide staff training to enable the effective use of digital tools.