Digital Transformation: Are Traditional Auditors' Competencies Sufficient for Remote ISO 14001 Audits?
Year: 2026
Type: article
Abstract: ABSTRACT This article explores how practitioners perceive the effects of digital transformation on ISO 14001 audits and on the competencies required to conduct them remotely. The study draws on 35 semi‐structured interviews with representatives of ISO‐14001‐certified organizations, external auditors, and consultants. While few studies have examined the digital transformation of ISO 14001 audit practices, this study shows how remote audits reshape verification practices, with greater reliance on documentary evidence and reduced opportunities for direct observation, while increasing the importance of auditors' technological, interpersonal, analytical, and investigative competencies. The analysis of these changes in verification practices and competency requirements contributes to the literature on the perceived rigor of audit evaluations and the credibility of ISO 14001 certification processes. The article contributes to research on the digitalization of assessment tools by showing how digital technologies transform the interpretation mechanisms used by auditors. The results call for adapting auditor training to preserve audit rigor.
DOI: 10.1002/csr.71084
Institutions: Université Laval, HEC Montréal
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
Estimated APC paid: $4,100
OpenAlex ID: W7222034928