Future Drivers of Electronic Auditing Under Electronic Governance: A Delphi Study from Iraq

The rapid digitalization of public administration has transformed auditing environments, especially in emerging economies expanding their electronic governance (e-governance) frameworks. This study identifies and prioritizes the key drivers influencing electronic auditing (e-auditing) development in Iraq over the next decade. Using a mixed-methods design, the research first identifies potential drivers through qualitative interviews and open-ended questionnaires. These drivers were then evaluated and prioritized via a two-round Delphi survey involving a purposive panel of 20 experts, including senior auditors, accounting academics, and IT-audit specialists with over 15 years of professional experience. The analysis identified 19 significant drivers categorized into four clusters: (1) emerging audit technologies, (2) information security and data quality, (3) e-governance and transparency, and (4) professional capabilities. Results highlight that technological innovations, specifically real-time monitoring and machine learning, are the most influential drivers. Furthermore, cybersecurity and transparent governance mechanisms are identified as essential pillars for digital auditing in the Iraqi context. By providing a foresight perspective in a post-conflict, emerging economy, this study offers a unique conceptual framework that integrates e-governance maturity with auditing evolution. The findings provide actionable insights for policymakers and regulatory bodies to modernize auditing practices in high-uncertainty environments.