Supervisor
Kelvin Martins
Programme
MA in International Business
Keywords
Internal audit transformation, digital audit technologies, Microsoft audit function.
Abstract
Internal audit functions are under increasing pressure to evolve amid rapid digital innovation and rising expectations for risk responsiveness and strategic insight. While tools such as data analytics, automation, and AI offer clear benefits, many audit teams still face inefficiencies and underutilised technology. This study explores how Microsoft’s internal audit function, a case within a digitally advanced yet operationally complex environment, can enhance efficiency, risk detection, and internal controls through digital tools, agile methods, and process redesign. Drawing on qualitative research, including interviews and surveys with internal audit, IT and compliance professionals, the study bridges academic theory with practical insight. It applies frameworks such as the Resource-Based View, Dynamic Capabilities and Sociotechnical Systems to understand barriers and enablers of digital transformation. The findings offer actionable recommendations for improving audit practices in global organisations, aligning academic insight with business needs in a digitally disrupted environment. The study concludes that lasting improvements in audit performance arise from the integration of digital tools with strong leadership, adaptive culture, and clear strategic alignment.
Date of Award
2025
Full Publication Date
2025
Access Rights
open access
Document Type
Thesis
Resource Type
thesis
Digital Object Identifier (DOI)
https://doi.org/10.63227/652.299.135
Recommended Citation
Marin Marin, M.
(2025) Strategic Digital Transformation of Internal Audit: The Microsoft Case Study. CCT College Dublin.
DOI: https://doi.org/10.63227/652.299.135