The field of performance audit is transitioning from manual retrospective evaluations to real-time and prospective analysis due to the infiltration of technologies such as Big Data, artificial intelligence (AI) and predictive modelling, that is reshaping the efficiency and effectiveness of the audit function. As public institutions increasingly rely on data-driven systems for decision making, the complexity of governance frameworks also increases emphasizing the need for greater scrutiny of such institutions to strengthen transparency, accountability and public trust (Agostino, Lourenco & Jorje, 2025). Digital transformation has proliferated across both public and private sectors, resulting in the generation of enormous volumes of structured and unstructured data that cannot be effectively analysed using conventional audit approaches alone (Basuki, Atarwaman & Layn, 2025). Hence, the need for innovation in performance audit has become more prominent than ever, calling for the development of new tools and techniques to match the dynamics of modern information ecosystem.
By: Abdulrahman Alebrahim
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