دور التحول الرقمي في تحسين جودة التدقيق الداخلي (دراسة مسحية على المصارف الخاصة في سوريا)

Abstract

This study aims to examine the relationship between digital transformation and the improvement of internal audit quality, as technology can be an effective tool for overcoming many traditional challenges, a descriptive analytical survey approach was adopted, focusing on private banks in Syria, a questionnaire consisting of 32 statements was designed, covering the dimensions of the dependent variable internal audit (traits of internal auditors, independence and objectivity of internal auditors, and management of digital transformation activities) and the independent variable digital transformation. The questionnaire was distributed to a convenience sample of 84 employees from the internal audit departments, including (internal audit managers, internal auditors, accountants, and administrative staff).80 questionnaires were retrieved, representing a 95.23% confidence rate, making the sample valid for analysis, and analyzed using SPSS version 25 statistical software.

The researcher found that digital transformation has a positive impact on internal audit quality, indicating that investment in digital technologies yields increasing returns in terms of the overall efficiency and effectiveness of audit procedures within banks, additionally, a positive but weak relationship was observed between digital transformation and the traits of internal auditors in the study. This suggests that digital transformation has some influence on the characteristics, skills, or behaviors of internal auditors, but this effect is limited and not highly significant or decisive.

The researcher recommended  :Increasing investment in digital technologies in line with the specific needs of internal auditing to enhance audit process quality ,Implementing training programs for employees focused on the use of modern digital technologies ,Investing in advanced auditing technologies, such as data analytics tools, artificial intelligence (AI), and machine learning, to improve detection and analysis capabilities