Abstract

Internal auditors must possess flexible and comprehensive work skills due to advances in digital technology and the increasing complexity of the audit industry. The purpose of this study is to assess the impact of data analytics and work-life balance on internal auditor performance through a systematic literature review (SRB). The SRB methodology was used in this study. PRISMA was applied throughout the research process. To ensure the relevance of the material, a search was conducted for scientific publications published between 2020 and 2025 using leading academic databases including Emerald Insight, SpringerLink, Google Scholar, and PubMed. The keywords used in the list were "work-life balance," "auditor performance," "data analytics," and "auditor." Based on the findings, two significant elements that influence internal auditor effectiveness in the era of digital transformation are work-life balance (WLB) and the use of data analytics (DA). Most studies indicate that work-life balance has a positive impact on professional productivity, psychological health, and job happiness. These findings suggest that businesses' ability to achieve a compromise between the need for data-driven performance and the well-being of auditors as human beings will determine the future of the internal audit profession.