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The Role of Digitalization in Developing Internal Audit Practices in an IT Environment

机译：数字化在IT环境中开发内部审计实践中的作用

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While the role of internal audit has expanded steadily in the digital era to become an organizational strategic pillar, auditors have to bear the responsibility of proactively responding to this expanded role in the current business environment. Thus, The study aims to demonstrate the role of digitalization through numerous strategies and methods in developing internal audit practices in an information technology IT environment. Design/methodology/approach- Based on the nature of the problem and the objectives of the research, a descriptive analytical approach was adopted to determine the role of digitalization in developing internal audit practices, as well as analyzing data and information related to the development of internal audit practices in the local environment theoretically and in the field through a questionnaire designed for this purpose. Findings - The study concluded that digitalization contributes to the development of internal audit practices in an IT environment while acquiring knowledge and skills compatible with the use of modern digital technologies contributes to digitalization of the audit profession. Research limitations/implications- The limitation of the study stems from its application in a local research context. Practical implications- The researcher recommended developing digital platforms and programs for the purpose of developing internal audit practices in the local business environment noting that activating the digitalization mechanisms in an IT environment requires paying attention to strategic risks. Originality/value- The study addresses the deficiencies that the internal audit function faces in the local business environment resulting from organizational, legislative, administrative and personal factors, which undoubtedly hinder the achievement of the strategic goals and visions of the internal audit units and departments.
机译：虽然内部审计的作用稳步扩大了数字时代，成为一个组织战略支柱，但审计员必须承担积极应对当前商业环境中的扩大作用的责任。因此，该研究旨在展示数字化通过在信息技术IT环境中开发内部审计实践方面的许多策略和方法的作用。设计/方法/方法 - 基于问题的性质和研究的目标，采用了描述性分析方法来确定数字化在制定内部审计实践方面的作用，以及分析与发展有关的数据和信息通过为此目的设计的调查问卷理论上和本地，在本地环境中进行内部审计实践。结果 - 该研究得出结论，数字化在IT环境中有助于开发内部审计实践，同时获取与现代数字技术兼容的知识和技能有助于审计专业的数字化。研究限制/含义 - 研究的限制源于其在本地研究背景中的应用。实际意义 - 研究人员建议开发数字平台和计划，以便在当地商业环境中制定内部审计实践，并注意激活IT环境中的数字化机制需要注意战略风险。原创性/值 - 该研究解决了由组织，立法，行政和个人因素导致的当地商业环境中的内部审计功能面临的缺陷，这无疑阻碍了内部审计单位和部门的战略目标和愿景。

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