Using the digital transformation techniques for improving the internal audit process

The study investigated the impact of digital transformation on the internal audit process, utilizing a questionnaire distributed across various academic disciplines in two institutions. The data collected were analyzed using SPSS statistical software to explore the relationships between the variables. Findings revealed that digital transformation significantly influences internal auditing, primarily by enhancing its efficiency. It reduces the time and effort required for audits and minimizes human errors through advanced digitization technologies. Overall, the integration of digital tools is crucial for improving the internal audit process.