| Abstract [eng] |
Digital technologies are increasingly changing the modern audit sector, promoting process automation and increasing audit efficiency. However, the application of these technologies – artificial intelligence, data analysis tools, cloud solutions – also raises new ethical challenges related to maintaining confidentiality, independence, objectivity and professional competence. Given that the audit profession is based on clearly defined ethical principles, it is important to study how the growing application of digital tools affects these values and their application in financial audit practice, what ethical challenges professional auditors face in a real work environment. The object of the study is ethical challenges arising from the use of digital technologies in financial audit processes. The purpose of the study is to determine what are the ethical challenges of the use of digital technologies in financial audit and for what reasons they arise and, after conducting an empirical study, to present conclusions and recommendations on how they could be managed. The results of the qualitative study revealed that the main ethical challenges arise from data security, overreliance on automated solutions, a decline in critical thinking and risks to auditor independence. The most vulnerable group of auditors due to the intensive integration of digital tools was also identified – auditors who have recently joined the profession. Respondents emphasized that addressing these challenges requires regular ethics and IT security training, internal policy guidelines, access control technologies and clear organizational lines of responsibility. The study findings reveal that in order to maintain professional trust and audit quality, the use of technology must be accompanied by strengthening the ethical culture and continuous deepening of IT knowledge. Summarizing the results of the study, it can be stated that ethical challenges due to the use of digital technologies in financial audit processes are inevitable, however, by adhering to high audit standards and regulations and constantly encouraging auditors to improve their professional knowledge not only in the audit sphere, but also in IT, the emerging challenges can be managed without consequences. |
