The role of internal audit in enhancing digital transformation governance mechanisms An applied study in banks in Nineveh governorate

Abstract

The research aims to identify internal auditing and the role it plays in enhancing digital transformation governance mechanisms, analyzing the nature and scope of internal auditing activities as one of the applications of information technology, and identifying the most important areas of examination that the audit management and committees focus on in order to verify the efficiency and effectiveness of digital transformation mechanisms and provide objective assurances regarding the risks associated with the implementation of digital transformation governance mechanisms.

   The research was based on a problem, namely, the availability of requirements for implementing digital transformation governance mechanisms in banks and the extent to which internal audit procedures contribute to enhancing digital transformation governance mechanisms in banks.

     The researcher reached the most important results, the existence of a necessary need to develop internal auditing by having the internal auditor examine the extent of data integration, reliability and completeness, and changing the methods of examination and risk assessment associated with the use of digital transformation governance mechanisms. The researcher recommended the need for banks to support the role of internal auditing and develop it continuously in order to reduce the risks of digital banking activities and reduce costs, and the need to develop the capabilities and skills of internal auditors to examine digital transformation governance mechanisms.