A Review of the Literature on Internal Audit in the Era of Digital Transformation
| المصدر: | مجلة اقتصاديات المال والأعمال |
|---|---|
| الناشر: | المركز الجامعي عبدالحفيظ بوالصوف ميلة - معهد العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Tharouma, Soumia (Author) |
| مؤلفين آخرين: | Oudai, Moussa (Co-Author) |
| المجلد/العدد: | مج6, ع4 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | ديسمبر |
| الصفحات: | 215 - 225 |
| DOI: |
10.37170/1986-006-004-012 |
| ISSN: |
2543-3784 |
| رقم MD: | 1358665 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Digital Transformation (DT) | Internal Audit (IA) | Internal Auditors
|
| رابط المحتوى: |
عدد مرات التحميل
23
| المستخلص: |
Digital transformation's (DT) potential for disruption has been widely discussed in scholarly literature and practitioner-driven discourses. The internal audit (IA) function is a pillar of the corporate governance function, as it maintains transparency in the dissemination of information and provides oversight and consulting services that assist companies in achieving their goals. The challenges created by the DT to IA are twofold: the increase in the volume of data and the automation of processes. The purpose of this paper is to present the latest research findings on the impacts of digital transformation on the internal audit function. By conducting a literature review, a summary of the most frequently discussed literature attributes is also presented in this paper. This review ultimately reveals that internal audit quality in light of digital transformation contributes to business value creation and reporting quality improvement. Employing digital transformation mechanisms helps the internal auditor perform a comprehensive assessment and prepare periodic reports that incorporate highlights. |
|---|---|
| ISSN: |
2543-3784 |
عناصر مشابهة
-
La Pratique De L'audit Interne au Maroc: Bilan et Perception
بواسطة: Elkandoussi, Fatima منشور: (2004) -
دور وظيفة التدقيق الداخلي في الحد من ممارسات الفساد المالي والإداري: دراسة حالة بعض شركات المساهمة الجزائرية
بواسطة: زياني، عبدالحق منشور: (2022) -
The Impact of Digital Transformation on the Internal Audit Quality and its Reflection on Enhancing the Quality of Financial Reporting: An Empirical Study
بواسطة: محمد، منذر محمد علي منشور: (2022) -
Accounting in the Big Data Era: A Literature Review
بواسطة: Abd El-Rahman, Asmaa Abd El-Razik Zaki منشور: (2022) -
The Impact of Blockchain Technology on Internal Audit: A Systematic Literature Review
بواسطة: الشيخ، حسن علي منشور: (2023)
