Digital transformation in Supreme Audit Institutions: an exploratory analysis of the Napoleonic model in the European Union

Purpose This study examines how Supreme Audit Institutions (SAIs) are undergoing digital transformation (DT) and explores the main drivers, organisational dimensions and effects associated with the integration of emerging and cognitive technologies into public sector auditing. Design/methodology/approach The study adopts a qualitative comparative approach based on in-depth semi-structured interviews conducted across the six Napoleonic SAIs of the European Union. The analysis focuses on how DT affects organisational structures, strategies, human capital and audit processes. Findings The findings show that DT in SAIs is primarily an institutional and organisational process rather than a purely technological one. Although technologies such as artificial intelligence and data analytics are widely recognised, their adoption remains uneven and largely incremental. Variations across SAIs are strongly influenced by institutional capacity, strategic alignment, organisational culture and the availability of digital and analytical skills. The study also highlights that DT is enhancing the ability of SAIs to process large volumes of data and support more timely and evidence-based oversight. Research limitations/implications The study focuses on the Napoleonic SAI model within the European Union, limiting the generalisability of findings to other institutional contexts. Nevertheless, the results provide practical insights for policymakers and SAI managers regarding the alignment of digital strategies, organisational capabilities and professional skills in the digital era. Originality/value The paper contributes to the literature on public sector auditing and digital governance by conceptualising DT as a multidimensional organisational transformation shaped by institutional and cultural factors rather than as a solely technology-driven change.