The accelerating tempo of virtual transformation has reshaped the conventional limitations of internal audit, moving its recognition from compliance-pushed oversight to a strategic function that complements governance, chance management, and organizational resilience. This systematic assessment investigates the evolving role of internal audit within the virtual technology, with precise emphasis on the mixing of artificial intelligence (AI), data analytics, and cybersecurity practices. Guided through the PRISMA 2020 methodology, the study performed a based search in Scopus and Google Scholar the usage of cautiously designed queries, yielding 116 facts. After making use of strict inclusion and exclusion standards, 30 peer-reviewed empirical research published between 2019 and 2025 have been synthesized to offer comprehensive insights. Findings reveal that AI and robotic procedure automation are an increasing number of deployed to automate recurring audit responsibilities, liberating auditors to focus on judgment-primarily based sports and enabling predictive danger assessments and superior fraud detection. Advanced records analytics supports full-population trying out, real-time monitoring, and anomaly detection, thereby growing the precision, reliability, and timeliness of audit results. Simultaneously, the upward push of virtual infrastructures and cyber threats has multiplied cybersecurity and IT governance to crucial pillars of internal auditing, requiring auditors to assess virtual controls, cyber resilience strategies, and organizational preparedness against emerging dangers. The overview also highlights the transformation of auditor competencies. Beyond traditional auditing understanding, auditors are now anticipated to mix technical skills in AI, analytics, and cybersecurity with adaptability, moral judgment, and effective communication. However, demanding situations persist, inclusive of uneven technological readiness, competencies gaps, regulatory uncertainties, moral dilemmas associated with statistics privacy and algorithmic bias, and big useful resource constraints, specifically for small and medium-sized organisations. Overall, this assessment underscores that internal audit inside the digital generation is not confined to financial guarantee but has advanced into a strategic associate contributing to organizational choice-making, fee advent, and sustainable governance. The findings provide essential implications for practitioners in search of to reinforce audit effectiveness, policymakers aiming to expand sturdy governance frameworks, and researchers exploring the intersection of digital technology and auditing.