FinTech Disruption and Its Influence on Audit Practices in the Banking Sector

   This research paper looks at how Financial Technology (FinTech) is changing audit practices in the banking sector. FinTech includes technologies like artificial intelligence (AI), blockchain, robotic process automation (RPA), and digital payment systems that are changing traditional financial operations and the auditing environment. Using simulated data and mock survey results from 120 auditors, this paper examines how technological changes impact audit efficiency, fraud detection, risk assessment, and the training requirements for professionals. The analysis shows that adopting FinTech in auditing cuts routine audit time by an average of 28 percent, improves fraud detection, and requires auditors to develop skills in data analytics and IT. While FinTech increases transparency and accuracy, it also introduces new challenges such as data security issues, algorithmic bias, and unclear regulations. The study concludes that future audit frameworks must include technology governance, multi-discipline training, and ongoing monitoring systems to maintain audit integrity and financial stability.