THE RESILIENCE OF BANK GOVERNANCE IN THE ALGORITHMIC ERA: INTERNAL AUDIT BETWEEN SKILLS OBSOLESCENCE AND THE IMPERATIVE OF A HYBRID TRANSITION

Abstract

This research examines the structural and paradigmatic mutation of the internal audit function in the face of the massive integration of distributed ledger technologies (Blockchain) and cognitive artificial intelligence (AI). Through an in-depth empirical analysis conducted on a targeted sample of n=156 decision-making professionals in the financial sector, this article highlights the legitimacy crisis currently faced by traditional control bodies, which are now confronted with the intrinsic opacity of automated systems. The quantitative results demonstrate that the obsolescence of auditors' technical skills is no longer merely an operational lag, but constitutes a direct systemic threat to bank governance and risk management. Drawing on continuous auditing and agency theories, this study conceptualizes and advocates for a radical hybridization of skills, coupled with an architectural overhaul of control frameworks, as a sine qua non condition to ensure the sustainability and ethics of institutions in an irreversible dematerialized financial ecosystem.