The Role of Internal Audit in Tax Digitization: Implications for Compliance and Control

Abstract

This study explores the impact of digital transformation on internal auditing, with particular emphasis on the transition from traditional audit methods to continuous digital monitoring. By comparing paper-based documentation with electronic evidence, the research demonstrates that audit reliability increasingly hinges on the robustness of internal control systems and the integrity of organizational data. The findings further highlight the evolving responsibilities of auditors in addressing systemic risks within automated environments, thereby ensuring compliance and safeguarding organizational governance. CZU: 657.6:[336.22:004]; JEL: M42, H25, O33