Trends in the Development of Information Systems Auditing

This thesis examines the evolving approaches to information systems (IS) auditing in the context of digital transformation, technological innovation, and increasing demands for cyber resilience. It focuses primarily on the practical impact of implementing modern tools such as artificial intelligence (AI), cloud computing, and robotic process automation (RPA), and how these technologies influence the everyday practices of IT and security teams. The empirical part of the thesis is based on a case study of an international retail company preparing for expanded audit oversight in line with regulatory frameworks, while simultaneously addressing technological challenges associated with hybrid infrastructure, decentralized access management, and the integration of cloud services. Through thematic analysis of interviews with analysts from various departments (IAM, data, security), four key areas were identified: technical and organizational complexity, lack of knowledge transfer, concerns over non-transparent AI outputs, and weak communication between expert teams and management. The findings indicate that technologies such as AI and automation are seen as critical to the future of IS auditing. However, their successful implementation depends on the technical preparedness of teams, the availability of training, and the internal corporate culture. The thesis proposes concrete measures, including support for continuous auditing, development of digital competencies, and the establishment of a unified documentation base. In doing so, it provides an applicable framework for modernizing IS auditing in large organizations facing the challenges of digitalization, security, and system complexity.