The digital transformation of audit in public administration: impact of NIA-ES 315 (revised)

Abstract

Digital transformation has had a significant impact on public administration auditing, driven by the adoption of advanced technologies and the revision of international standards. Digitalization has redefined the way in which administrative operations and processes are carried out, highlighting its relevance in internal audits of public entities. The implementation of the International Standard on Auditing adapted to the Spanish context, in particular NIA-ES 315 (Revised), has been a crucial turning point in addressing the challenges and opportunities arising from digitalization in the public sector. This standard provides a robust framework that empowers auditors to adapt effectively to an environment in constant technological transformation. Despite the benefits of digitization in improving transparency in public administrations, it is critical to address challenges such as the digital divide and ensuring data security and privacy.