iarjbmIARJBMIARJBM2708-514710.47310/iarjbm.2021.v02i01.065A Study on Impact of Digitalization of Audit Evidences on Professional Judgment of Internal Auditors in Selected Banks in OmanMuayadT aysir AlHinaiMarwaHamood AlHabsiMohammedJuma AlHinaiGopalanPuthukulamBachelor Students, University of Technology and Applied Sciences, Higher College of Technology, Sultanate of OmanGopalan Puthukulam, Faculty, University of Technology and Applied Sciences, Higher College of Technology, Sultanate of OmanWe are all living a world where automation and artificial intelligence are part of our life. Across the globe companies are heavily investing on these new age technologies. Companies are exponentially using the benefits of these advanced technologies like Block chain, Machine learning etc. to optimize their core business competencies. This new platforms opens up companies to plethora of opportunities and threat. The main threat is that companies are no longer maintaining any hard copy of audit evidences or vouchers. Banking companies are not an exception to this and most of the banks across the world are moving completely to digital platforms. Since banking is crucial part of any country’s economy, its books of accounts must be fairly stated and free from errors and fraud for a larger economic interest. Professional judgement is an integral part of the profession of any auditor to express an overall audit opinion. This study is to analyze the impact of digitalization of audit evidence on professional judgement of internal auditors in selected banks in Sultanate of Oman. The result shows that there is significant statistical relationship between the digitalization of audit evidence by the banks in Sultanate of Oman and the professional judgement of internal auditors of these banks.