Abstract
The research aims to highlight the significance of digital transformation as a primary factor in improving the quality and transparency of the auditing process. Specifically, it seeks to understand how digital technologies influence the enhancement of efficiency, speed, and transparency. Digital management contributes to improving data accuracy and reducing errors, which in turn increases the reliability of audit results and ensures higher transparency in administrative and financial operations. To achieve the objectives of the study, a questionnaire was distributed to the research sample, which consisted of the Department of Internal Audit and Control in 13 colleges. The researchers reached a number of conclusions, the most prominent of which was the role of transparency in enhancing the electronic auditing process in both the public and private sectors.
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