Supreme Audit Institutions and Digital Transformation: Enhancing Fiscal Oversight

Abstract

This study examines how Supreme Audit Institutions (SAIs)
are leveraging digital transformation to enhance fiscal
oversight in the evolving landscape of public financial
management. The main question addressed is how digital
technologies such as big data analytics, artificial intelligence,
and real-time monitoring can strengthen the ability of SAIs
to detect irregularities, improve transparency, and promote
accountability in public spending. Using a systematic
literature review approach, the study synthesizes evidence
from peer-reviewed research to explore the integration of
digital tools within SAIs and their impact on audit
effectiveness. The analysis highlights that digital
transformation enables faster detection of anomalies,
enhances audit accuracy, and fosters proactive fiscal risk
management. However, challenges such as infrastructure
gaps, limited technical expertise, and data security concerns
remain significant. Overall, the findings emphasize that
strategic investment in technology, human capital, and
governance reforms is crucial for maximizing the potential
of digital transformation in strengthening SAIs’ oversight
capabilities.