The impact of the pandemic crisis on higher education institutions with post-COVID auditing perspective

Digital transformation essentially refers to the application of technology to create new business models, processes, software, and systems for organizations to gain more returns, provide better competitive advantage, and more efficiency (CISCO 2016). In general, organizations can achieve this by mainly transforming business models, generating efficiency and innovation, and customizing stakeholder experiences (Schallmo et al. 2017; Schwertner 2017).