This study investigates how digital transformation affects internal auditing practices in organizations by examining the role of modern technologies like artificial intelligence and big data analytics in boosting audit efficiency and quality. The investigation examines whether Standard (ISA 610) could enhance organizational audit quality through improved collaboration between internal and external auditors. The research focuses on literature analysis and current internal auditing practices to explore technical and administrative elements that increase organizational auditing effectiveness. Advanced digital tools enabled through digital transformation strengthened audit processes whereas Standard (ISA 610) helped regulate internal and external audit relationships which ultimately increased audit report quality. The research presented organizational difficulties with modern tech adoption and stressed the need for ongoing technical training for internal auditors.