Auditor Industry 4.0 Usage Survey (Beta) (Responses).xlsx

This study investigates the willingness of auditors from 14 countries to adopt Industry 4.0 technologies, finding that cost, complexity, and audit history significantly influence their decisions individually but not collectively. Despite its limited sample size and geographic scope, it highlights concerns about data security and technology dependence, suggesting training and standardization as key to integrating these technologies into audit practices.