Internal Audit Competencies in the Age of Digital Transformation and RPA

Nisrine Ouriachi, Nissrine Kamary, Nour EL Houda Mokhtari

The emergence of Robotic Process Automation (RPA) and Artificial Intelligence (AI) is reshaping internal audit competencies, creating a gap between traditional practices and digital requirements. This study aims to structure the competencies required to ensure audit effectiveness within this new ecosystem. Through a systematic review of 20 Scopus-indexed articles (2020–2025), we identify a multidimensional model combining technical expertise, strategic vision, and soft skills such as adaptability and ethics. Unlike previous studies focused mainly on technological tools, our findings place human capital at the core of digital performance. This research provides a reference framework for aligning internal audit functions with organizational digital strategies.