Annika Bonrath

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About

Dr. Annika Bonrath is a leading scholar at the intersection of technology and corporate governance, whose pioneering work is redefining the future of internal auditing. Her research focuses on how disruptive innovations—specifically data analytics, artificial intelligence (AI), and robotic process automation (RPA)—are transforming traditional audit functions into dynamic, high-performance engines. In her most-cited work, "Technology and internal auditing: An overview of performance effects," Dr. Bonrath provides a seminal framework demonstrating how these technologies drive measurable improvements in audit efficiency, effectiveness, and overall organizational value. By systematically analyzing the performance effects of digital tools, she offers both a theoretical foundation and practical roadmap for auditors navigating the Fourth Industrial Revolution. Her insights are critical for students and professionals seeking to understand how automation and AI can elevate audit quality while reducing manual burden. With a growing citation footprint, Dr. Bonrath is establishing herself as a vital voice in the dialogue on digital transformation, bridging the gap between cutting-edge technology and the enduring principles of assurance and risk management.