Has Digital Transformation Redefined the Objective and Process of Audits: The Role of the Audit Committee in the BRICS Region.

Introduction: With digital transformation disrupting how businesses operate, the auditing field and governance have not been spared. This shift has prompted a redefinition of audit objectives and processes, challenging traditional audit frameworks and the audit risk outlook. In the BRICS region, audit committees face mounting pressure to adapt governance oversight beyond digital transformation, by placing under the radar the emerging digital risks, including cybersecurity, algorithmic accountability, and data ethics, amongst others. This study is justified by the need to understand how regional governance structures respond to these shifts and whether audit committees are equipped to lead strategic oversight in digitally evolving environments, and guide compliance with laws and regulations.

Goals and Methods: The study aims to analyze how digital transformation has redefined audit objectives and processes, and to assess the evolving role of audit committees in BRICS countries. A qualitative comparative design is employed, integrating document analysis of governance codes, committee charters, and audit reports with semi-structured interviews of standards-setting bodies, committee members and governance experts. Thematic analysis is used to map findings to digital audit theory and governance models.

Expected Results: Preliminary findings suggest a shift from retrospective financial assurance to proactive digital oversight and the evaluation of the associated vulnerabilities. Audit committees are expanding their mandates to include digital risk profiling, digital transformation competencies, cyber security, ethical governance, and strategic alignment with innovation policies. Regional disparities in committee capacity and regulatory responsiveness are expected.

Conclusions The methodology enables a nuanced understanding of governance adaptation across diverse political and institutional contexts. By aligning research questions with digital audit theory and committee practice, the study demonstrates that methodological rigor is essential for capturing the complexity of audit reforms necessitated by digital transformation in the BRICS region.