<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This literature review focuses on concepts related to the role of information technology (IT) capabilities and managerial support in the context of advancing digital transformation and improving internal audit in the institutional environment. Through the synthesis of relevant academic sources, it is investigated how IT capacities and strategic management support influence the organizational ability to adapt to digital innovations. Special emphasis is placed on the complex dynamics that shape the interactions between these factors and their impact on institutional responsibility and performance.</p>
<p>The results of the literature review illustrate the key mechanisms that support the digital transformation process, including the integration of technological systems, the development of digital competencies, and the role of management in providing resources and support. Further, a deeper understanding of the complexity of these interactions serves as a basis for further research in the field of digital transformation management and internal audit in an institutional context.</p>
</abstract>

This literature review focuses on concepts related to the role of information technology (IT) capabilities and managerial support in the context of advancing digital transformation and improving internal audit in the institutional environment. Through the synthesis of relevant academic sources, it is investigated how IT capacities and strategic management support influence the organizational ability to adapt to digital innovations. Special emphasis is placed on the complex dynamics that shape the interactions between these factors and their impact on institutional responsibility and performance.
The results of the literature review illustrate the key mechanisms that support the digital transformation process, including the integration of technological systems, the development of digital competencies, and the role of management in providing resources and support. Further, a deeper understanding of the complexity of these interactions serves as a basis for further research in the field of digital transformation management and internal audit in an institutional context.

The role of IT capabilities and managerial support in advancing digital transformation and internal audit: a literature review

PhD candidate in Management, University of Sarajevo

Journal of Forensic Accounting Profession

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This literature review focuses on concepts related to the role of information technology (IT) capabilities and managerial support in the context of advancing...

The role of IT capabilities and managerial support in advancing digital transformation and internal audit: a literature review

Published Online: Jul 31, 2024

Page range: 45 - 57

Received: Jun 17, 2024

Accepted: Jun 30, 2024

DOI: https://doi.org/10.2478/jfap-2024-0004

Keywords
management support, IT competence, digital transformation, internal audit effectiveness, public accountability, organizational performance

© 2024 Zorana Vidačak et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The role of IT capabilities and managerial support in advancing digital transformation and internal audit: a literature review

Published Online: Jul 31, 2024

Page range: 45 - 57

Received: Jun 17, 2024

Accepted: Jun 30, 2024

DOI: https://doi.org/10.2478/jfap-2024-0004

Keywordsmanagement support, IT competence, digital transformation, internal audit effectiveness, public accountability, organizational performance

© 2024 Zorana Vidačak et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
management support, IT competence, digital transformation, internal audit effectiveness, public accountability, organizational performance