Victor Apatu

Audit 5.0 and the Digital Transformation of Auditing: The Role of Big Data Analytics and Artificial Intelligence in Enhancing Audit Quality and Decision-Making

Isaiah Osemudiamen Okogun, Victor Apatu, Natasha Mwanandimayi, Rutendo Talent Sithole & Claudious Mufandaidza · Asian Journal of Economics, Business and Accounting · 2026

Background: The rapid adoption of digital business models has led to an exponential increase in the volume, velocity, and complexity of data exchanged across interconnected organizational ecosystems. This transformation presents both opportunities and challenges for the auditing...