Auditor’s skill requirements for software implementation audits

Organizations are accelerating digital transformation, reshaping the role of auditors. Auditors’ responsibilities are expected to go beyond assurance to include advisory during software implementation projects. To examine the skill sets auditors require to audit the implementation of Enterprise Resource Planning (ERP) softwares. The digital transformation within various sectors created a need for auditors to acquire technology skills. Understanding these requirements is important for audit functions to maintain relevance and deliver value to their stakeholders. A mixed-methods approach was employed, combining a comprehensive literature review with empirical analysis of 72 research questionnaire responses. The findings reveal that auditors increasingly participate in ERP implementation projects; however, significant reliance on external consultants persists due to internal skills gaps. Despite regular IT training, respondents highlighted the need for advanced qualifications in IT audit. Furthermore, findings revealed other critical success factors which include early audit involvement in implementation projects, robust documentation, system integration, and comprehensive user training that need to be in place. The study suggests that audit functions should prioritize bridging skill gaps through targeted training and certifications, while fostering collaboration with IT teams and management. Strengthening these capabilities will enable auditors to provide value during ERP implementation audits. This research contributes to the existing literature on impact of digitalization on audit and also offers actionable insights for audit leaders seeking to enhance their teams’ capabilities.