Curriculum innovation in internal auditing education: Embedding digital skills into learning outcomes and pedagogical design

Abstract

The purpose of this study is to explore the integration of digital skills into the learning outcomes of internal auditing education and their corresponding pedagogical practices within South African universities. The study followed a mixed research approach, and participants of this study were purposively selected to meet the objectives of this study. This has resulted in 329 final-year auditing students and 35 internal auditing lecturers being selected. As a result of this study employing a mixed research approach, both quantitative and qualitative data collection instruments were used. Questionnaire and interview guide were used as data collection instruments. Both descriptive and thematic analyses were used to analyse data. The Findings revealed that there is no integration of digital skills into learning outcomes. The results also revealed inadequate digital skill expertise, resource constraints, for instance, software license or designated lab within the faculty, and insufficient support for curriculum innovation as one of the prominent barriers. The importance of this study lies in highlighting an urgent need to re-align the internal auditing curriculum to ensure it continues to meet industry demands. Lastly, this study recommends a revision of internal auditing learning outcomes to include blended and simulated pedagogies to equip academia to deliver digitally oriented internal auditing education.