Document Type : Research Paper
Abstract
This study addresses the topic of the contribution of digital transformation technologies to improving internal audit activities. The study seeks to understand and appreciate the role that digital transformation can play in improving internal audit activities, and to identify digital transformation technologies and the extent of their contribution to improving internal audit activities, by analyzing the relationship between these technologies. Digital transformation and internal audit activities Using an exploratory approach, the study was implemented by collecting data from a sample representing internal auditors at the University of Mosul, analyzing the data, and drawing results using statistical methods.
The results of the study showed that digital transformation contributes significantly to facilitating the completion and implementation of the tasks of the audit process with high accuracy, and that the use of such technologies has great contributions to improving and facilitating the work of the auditor. It also provides many advantages. These technologies also offer new possibilities to change the tasks of the internal auditor, even if these are adopted. Technologies will contribute to internal audit departments keeping pace with the accelerating digital transformation, and this will enhance the quality of the audit process.
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