THE IMPACT OF AUDIT DIGITALIZATION ON AUDITOR INDEPENDENCE AND ETHICAL CHALLENGES AT THE INSPECTORATE OF PINRANG REGENCY

Abstract

The abstract is written in 1 paragraph without citation, footnotes, and abbreviations. This study examines the impact of audit digitalization on auditor independence and ethical challenges faced by auditors at the Inspectorate of Pinrang Regency. The study employed a qualitative approach with purposive sampling involving auditors who actively use digital audit technology. Data were collected through in-depth interviews, observations, and documentation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that digitalization improves audit efficiency, data access, communication, and report preparation. However, excessive dependence on digital systems may threaten auditor independence if system outputs are accepted without professional verification. Auditors maintain independence by applying audit standards, professional judgment, and verification procedures to all digital evidence. Ethical challenges identified include data confidentiality, information security, technological dependence, and maintaining professional skepticism in a digital environment. The study concludes that digital technology functions as a supporting tool rather than a substitute for auditor professional judgment, and strengthening ethical guidelines and digital competence is essential to maintain audit quality and public trust.