Authors - Mandar K Mokashi, Sonali P Bhoite, Vishal Nayakwadi, Atul P Kulkarni, Parikshit Mahalle, Pankaj Chandre Abstract - The purpose of this study is to examine the impact of DAT, AIR and ICM to-ward DAM in SMEs and at the same time determine the moderating effect of in-ternal control maturity. Drawing on the technology–organization–environment (TOE) framework and Resource-Based View (RBV), this study utilises a quantitative approach by employing Partial Least Squares Structural Equation Model-ling (PLS-SEM). Data was collected through structured questionnaires sent out to SMEs that have begun using digital audit tools. The relationships with DAM of DAT, AIR and ICM presented evidence on the individual impact on DAM indicating that technological readiness, organizational willingness to accept AI solutions successfully and mature internal controls are vital. Nevertheless, internal control maturity is not conducive to stronger.
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