Using the digital transformation techniques for improving the internal audit process

Authors

  • Hanan Salih jabur Southern Technical University ,South Technical University
  • Yusra hadi ibrahim Southern Technical University ,South Technical University

DOI:

https://doi.org/10.36325/ghjec.v21i4.20328.

Keywords:

digital transformation techniques , internal audit

Abstract

  The study investigated the impact of digital transformation on the internal audit process, utilizing a questionnaire distributed across various academic disciplines in two institutions. The data collected were analyzed using SPSS statistical software to explore the relationships between the variables. Findings revealed that digital transformation significantly influences internal auditing, primarily by enhancing its efficiency. It reduces the time and effort required for audits and minimizes human errors through advanced digitization technologies. Overall, the integration of digital tools is crucial for improving the internal audit process.                                                                                                     

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Published

2025-12-30

Issue

Vol. 21 No. 4 (2025): Al-Ghary Journal for Economic and Administrative Sciences

Section

Articles

License

Copyright (c) 2025 حنان صالح جبر ، يسرى هادي إبراهيم

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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How to Cite

jabur, H.S. and ibrahim, Y. hadi . (2025) “Using the digital transformation techniques for improving the internal audit process”, Al-Ghary Journal of Economic and Administrative Sciences, 21(4), pp. 510–543. doi:10.36325/ghjec.v21i4.20328.

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