EDUCATIONAL TECHNOLOGY: THEORY, PRACTICE, AND INNOVATION

The development of globalization, digitalization, and the information technology revolution have fundamentally changed the way organizations conduct business activities and corporate governance. These changes not only affect company operational patterns but also directly impact auditing practices as a mechanism for monitoring, controlling, and providing assurance. In the modern context, auditing is no longer viewed simply as a process of examining financial statements, but rather as a strategic instrument that supports transparency, accountability, and organizational sustainability amidst an increasingly complex and dynamic business environment.

Digital transformation has ushered in various innovations such as big data analytics, artificial intelligence, blockchain, and continuous auditing, driving a paradigm shift in auditing from traditional approaches to technology- and risk-based auditing. Auditors are required to adapt to technological developments to identify risks more quickly, accurately, and efficiently. Furthermore, the increasing complexity of cross-border transactions, the threat of cybercrime, and stakeholder demands for information transparency expand the scope and responsibilities of the auditing profession.