The article examines the transformation of external audit practices in commercial banks under conditions of accelerated digitalization and technological modernization of financial services. Digital transformation has fundamentally altered the architecture of banking operations, introducing complex information systems, automated decision-making algorithms, and large-scale data flows that challenge traditional external audit methodologies. The study conceptualizes external audit not merely as a mechanism of financial verification but as an adaptive analytical instrument capable of ensuring transparency, reliability, and financial stability in a digitally driven banking environment. Through critical analysis of international auditing standards, contemporary academic literature, and banking practices, the article identifies structural constraints limiting the effectiveness of external audit in digital banking. The research substantiates that audit quality can be significantly enhanced by integrating data analytics, continuous auditing models, and technology-oriented professional competencies. The findings emphasize that the effectiveness of external audit increasingly depends on its methodological adaptability to digital risks, cyber threats, and algorithmic decision processes.

external audit, digital transformation, commercial banks, audit effectiveness, FinTech, data analytics, financial transparency.

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