The potential effect of digital transformation on the internal audit function in a bank: case of BADR Bank in Algeria

Digital skills form an integral part of the success of digital transformation in an internal audit function. The internal audit function has a responsibility to facilitate digitalization and automate procedures to verify that each phase relating to the mission is efficient and cost-effective. Factors that create an efficient internal audit process need to be detected in order to improve the digital transformation process. A qualitative methodology parallel to the quantitative analysis discusses open-ended questions from questionnaires and interviews with BADR Bank auditors. In this way, the mixed-methods approach will produce a statistical perspective and granular insights from the auditors' point of view to enable a more subtle fine-tuning of the internal audit process for organizations working hard towards the automation of procedures. The main objective of this article: to understand the new perspectives on smart ways to perform internal auditing using digital technologies.