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

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  • Vidačak Zorana

    (PhD candidate in Management, University of Sarajevo, School of Economics and Business)

  • Kapo Amra

    (University Sarajevo, School of Economics and Business)

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.

Suggested Citation

  • Vidačak Zorana & Kapo Amra, 2024. "The role of IT capabilities and managerial support in advancing digital transformation and internal audit: a literature review," Journal of Forensic Accounting Profession, Sciendo, vol. 4(1), pages 45-57.
    • Handle: RePEc:vrs:jfaccp:v:4:y:2024:i:1:p:45-57:n:1004
    DOI: 10.2478/jfap-2024-0004
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    References listed on IDEAS

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    1. Wan Jeriansyah & Ratna Mappanyukki, 2020. "The Effect of Accountability and Transparency of Regional Financial Management on Local Government Performance," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 10(12), pages 721-729.
    2. Samer Aqel AbuAkel & Marhaiza Ibrahim, 2023. "The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption," JRFM, MDPI, vol. 16(6), pages 1-20, June.
    3. Wan Jeriansyah & Ratna Mappanyukki, 2020. "The Effect of Accountability and Transparency of Regional Financial Management on Local Government Performance," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 10(12), pages 721-729, December.
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