Digital maturity and its correlation in internal audit planning of Paraguay companies in 2025

Abstract

In a context of growing digital transformation, the adaptation of the Internal Audit function is fundamental, but its status in emerging economies such as Paraguay's has been scarcely studied. This study aimed to analyze the correlation between the level of digital maturity perceived by Paraguayan organizations and the degree of focus on technological risks observed in the annual internal audit plan of companies in Paraguay. For this, a quantitative approach with an explanatory-correlational design was employed, applying a questionnaire to a non-probabilistic sample of 18 internal audit professionals. The main findings reveal an intermediate but 'unbalanced' level of digital maturity, with greater adoption of technological tools than governance capabilities, and a positive and non-statistically significant correlation was found. It is concluded that the adaptation of the internal audit function in Paraguay to the digital era is an incipient process, with a striking disparity between international standards and observed practice.