Project “DIREKT” is implemented within the framework of the National Recovery and Resilience Plan 2021–2026 and is financed by European Union funds through the NextGenerationEU instrument.
Digital transformation is reshaping the functioning of the internal audit function, particularly through the adoption of new technologies, increasing demands for contributions to sustainability, and an increasingly stringent regulatory environment. The project “Digital Technologies as a Catalyst for the Transformation of the Internal Audit Function in the Context of Sustainability and Ethical Conduct” is aimed at linking contemporary digital trends with internal audit practice, including organisational and ethical aspects.
The objectives of the project are to: examine the role of internal audit in achieving sustainable business objectives and sustainability reporting, taking into account differences between the public and private sectors in the Republic of Croatia; analyse the characteristics of the digital transformation of the internal audit function and the role of digital tools in monitoring the achievement of sustainability goals; investigate how cognitive technologies influence ethical decision-making and professional scepticism among internal auditors; and identify the competencies and knowledge required for internal auditors to operate effectively in a digital and sustainability-oriented environment.
The research results will be valuable for the development of internal auditing in the context of ongoing changes, both within the academic community and among policymakers and practitioners.