Proposal for a Conceptual Model on the Role of Digitalization in Improving External Audit Quality[Proposition d'un modèle conceptuel du rôle de la digitalisation sur l'amélioration de la qualité d'audit externe]

In the current context, external audit firms are confronted with a range of managerial and organizational dysfunctions that hamper the achievement of their objectives, which have a negative impact on the quality of external audit. In this context, this quality is only improved when external audit firms adopt an efficient digitalization of their external audit processes that promotes the achievement of their objectives while ensuring a very strong competitive position in the market. Indeed, for it to really participate in the creation of value, the digitalization of external audit quality requires the introduction of mechanisms such as Big Data, Artificial Intelligence, Blockchain, Business Intelligence for the achievement of these objectives. These mechanisms allow audit firms to provide assurance on the degree of risk control, the responsibility of external auditors, the fight against fraud and the creation of value, as well as an independent and continuous assessment of the external audit process. In this context, the objective of this study is to analyze the role of digitalization in improving the quality of external auditors, in particular with regard to the dimension of competence and independence of external auditors in external audit firms. On the basis of an in-depth analysis of the literature review and the proposal of the conceptual framework for research on the subject, we can consider that digitalization, in particular artificial intelligence, is considered as a fundamental lever capable of improving the quality of external audit within audit firms. It is an important tool to strengthen the resilience of external auditors. In this context, AI is able to improve the quality of external audit in audit firms and maintain their trust in its stakeholders while fostering value creation.