Audit profession and innovation: Emerging practices in the era of digital transformation and their relationship to the environment

¹ Research Laboratory in Finance, Audit and Governance of Organizations, National school of business and management of Settat, Hassan First University, Settat, Morocco
² Research Laboratory in Finance, Audit and Governance of Organizations, National school of business and management of Settat, Hassan First University, Settat, Morocco

Abstract

The business world is being disrupted by information and communication technologies (ICTs). The digital race continues in its velocity with the evolution of any new technology. However, this change cannot go unnoticed by the measures that organizations are taking to maintain the sustainable development of our ecological sphere. Of course, the financial audit profession is fully committed to this approach. This article aims to enrich the lack of literature linking audit, digital and environment. It demonstrates the impact of the innovative practices that audit firms are adopting, in the era of digital transformation, on the protection of our natural environment. This research was initiated by a literature review exposing the state of knowledge on auditing and digital, the link between digital and the environment, to finally present the efforts that Morocco is deploying in the context of this transition. Then, to properly analyze our problem, we developed a quantitative study, using a questionnaire, for a sample of 38 financial auditors belonging to different hierarchical statuses. The results of our work prove that the actors in the audit field are aware of the environmental responsibility of their organizations. These professionals opt for digital means aimed at both customer loyalty, the promotion of innovation, but also the minimization of the harmful effects of pollution. This article serves as a starting point for audit firms to follow the path of organizations that have obtained environmental preservation certification.