The Impact of Digital Transformation on Internal Auditing quality A Field Study in the Egyptian Banks

نوع المستند : المقالة الأصلية

المؤلفون

1 كلية التجارة -جامعة كفر الشيخ

2 قسم المحاسبة - كلية التجارة - جامعة كفرالشيخ

3 جامعة كفرالشيخ، كلية التجارة، قسم المحاسبة

المستخلص

this research aimed to identify the impact of digital transformation on the quality of internal auditing in Egyptian banks. This objective was divided into a set of sub-objectives, and the survey list was relied upon to collect data from the study sample. The survey was distributed to employees in the internal audit departments of banks, and the study sample consisted of 144 individuals.
Using a set of appropriate statistical methods, the study reached the following results: Digital transformation plays an important role in commercial banks. Digital transformation affects the tools and methods used in internal auditing. Digital transformation affects the procedures of the internal audit process in banks. Digital transformation enhances the quality of internal auditing.
Based on the challenges and obstacles identified during the implementation of digital transformation in organizations, especially in Egyptian banks, the study proposes the following recommendations: - Developing the technological infrastructure in banks by providing the necessary financial resources to equip them with computers and advanced Internet networks that are commensurate with the size of their customer base and the services they provide. - Diversifying banking applications and educating citizens on how to use them, which facilitates access to banking services and benefit from them. - Facilitating access to technology and Internet networks for all citizens to facilitate the use of banking applications and thus reduce transaction costs.
Keywords:
Digital Transformation, Internal Auditing, Egyptian Banks.

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