تقييم مستوى معرفة المدققين الداخليين بتقنيات التحول الرقمي "دراسـة ميدانية في مديرية مالية اللاذقية"

Abstract

This research aimed to assess the level of knowledge among internal auditors in the Latakia Directorate of Finance regarding digital transformation technologies (predictive analytics, robotic process automation, artificial intelligence, blockchain, machine learning).

The research adopted a descriptive methodology. The study population included all (55) internal auditors in the Latakia Directorate of Finance. Using a comprehensive survey approach, the research tool, a questionnaire, was distributed to all internal auditors. A total of (51) questionnaires were retrieved, with a response rate of (92.7%).

The research findings revealed that the overall level of knowledge of digital transformation technologies among internal auditors in the Latakia Directorate of Finance was moderate, with a relative importance of (64.6%). Regarding each digital transformation technology, the knowledge levels were as follows: knowledge of predictive analytics, artificial intelligence, and machine learning was moderate, while knowledge of robotic process automation and blockchain was weak.

The research recommended the following:

Organizing short-term workshops and training programs covering the basics and core concepts of each digital transformation technology.

Designing long-term training programs focusing on the practical applications of these technologies in internal auditing.

Organizing specialized training programs targeting different categories of auditors based on their experience levels and job responsibilities.

Leveraging e-learning platforms to provide flexible and round-the-clock training materials.