Authors - Windy Permata Suyono, Marsellisa Nindito, Dwi Handarini, Hera Khairunnisa, Eka Septariana Puspa, Surya Anugrah, Rochma Sudiati, Rio Firnanda, Sabo Hermawan, Septi Nurmalita Abstract - The transformation of auditing through Artificial Intelligence (AI) has redefined the way auditors perform their tasks in the digital era. This study aims to examine the role of digital audit and auditor competence in enhancing audit effectiveness, with technological infrastructure as a moderating variable. Using a systematic literature review approach, findings show that both digital audit and auditor competence have a significant positive impact on audit effectiveness. However, technological infrastructure exhibits a dual moderating role. It negatively moderates the relationship between digital audit and audit effectiveness, suggesting that inadequate infrastructure may hinder the benefits of digitalization. Conversely, it positively moderates the relationship between auditor competence and audit effectiveness, indicating that skilled auditors perform better when supported by robust infrastructure. These findings emphasize the need for a holistic strategy that combines advanced technology, auditor upskilling, and infrastructure readiness. This study contributes to the body of knowledge on audit digitalization and supports Sustainable Development Goal 9 (SDG 9) by promoting industry innovation and resilient infrastructure.
