The use of Zoom, etc. for auditing has certainly taken hold, albeit driven primarily by COVID rather than a desire to improve the audit process.
There are several other areas where technology can help, including Analytics, Process Mining, and Text Mining.
I’ve already spoken and written on the use of analytics for planning audits. Here’s an example of an article.
Process mining extracts data from ERP, etc. systems, allowing one to see the sequence of steps carried out in a process. Data includes at a minimum an Item #, Date/Time field and an Action field. By analyzing this data for each Item# one can see whether what sequence of steps were taken for that item as well as how much time occurred between each step. This info is often used to identify anomalies, bottlenecks, etc. For an auditor it could be used to determine compliance to the standard process. Power BI now has some process mining capabilities.
Text mining is electronic scanning of text for key words, patterns, etc. (as is done to create word clouds). This could be used to analyze records, emails, reports, procedures, etc. to identify key issues, errors, etc.
These are just three of the many opportunities to move forward in the world of auditing, aided by the power of digital technology.