Transformación digital en la auditoría interna y su efecto en la eficiencia operativa

The research systematically examines recent literature on digital transformation in internal audit and its effect on operational efficiency, considering that the adoption of technologies such as big data, artificial intelligence and robotic automation redefines traditional control methods. Under an exploratory qualitative approach, a review of publications indexed between 2015 and 2024 in Scopus, Web of Science and ScienceDirect was conducted, prioritizing empirical studies and systematic reviews. The results show that digitization increases the speed and accuracy of data analysis, reduces operating costs and strengthens the timely detection of risks, contributing to a more proactive and strategic audit. However, significant barriers remain, such as cultural resistance to change, lack of technological skills among auditors and integration problems with legacy systems, which limit the impact of these tools. The discussion underlines that the success of digital transformation does not depend only on technological investment, but also on a comprehensive management that combines leadership, innovation culture and continuous training. It is concluded that digitalization represents a strategic opportunity to strengthen the audit function, provided that organizational barriers are addressed in a coordinated manner.