DIGITAL TRANSFORMATION AND ITS IMPACT ON IMPROVING STRATEGIC AUDITING AT THE JORDANIAN BANKS

Abstract The study aimed to identify the impact of digital transformation in its dimensions (digital operations, impact on individuals, digital customer activities) on improving strategic auditing in its dimensions (commitment to governance principles, auditor independence, and strategic planning) in Jordanian Islamic and commercial banks. To achieve this goal, the descriptive analytical approach was followed. The study population consisted of Jordanian Islamic and commercial banks, numbering (15) Jordanian banks (12 commercial banks, 3 Islamic banks). The study applied the comprehensive survey strategy to determine the size of the study sample, as the study sample included all Jordanian banks representing the study population. The study used an electronic questionnaire that was designed and distributed to all individuals concerned with digital transformation and strategic auditing in Jordanian Islamic and commercial banks, represented by heads of finance, internal audit, and information technology departments, and employees working in these departments, including accountants, internal auditors, and programmers. The data were analyzed using descriptive statistical methods and inferential (analytical) statistical methods. The study concluded that there is a statistically significant impact of digital transformation in its dimensions (digital operations, impact on individuals, digital customer activities) on improving strategic auditing in its dimensions (commitment to governance principles, auditor independence, strategic planning) in Jordanian Islamic and commercial banks. The study recommended that Islamic and commercial banks prioritize investment in advanced digital tools and technologies, given their ability to streamline operations, improve data security, and enhance customer experiences. This supports both digital transformation and strategic audit objectives. It also recommended that banks encourage a culture of continuous improvement and innovation by regularly reviewing and updating their digital transformation and audit strategies.