Challenges of Implementing Digital Technology in Internal Audit Function
| المصدر: | مجلة الدراسات الاقتصادية والمالية |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Touil, Ismail (Author) |
| مؤلفين آخرين: | Bensaid, Amine (Co-Author) |
| المجلد/العدد: | مج17 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | ديسمبر |
| الصفحات: | 59 - 68 |
| DOI: |
10.37488/2057-017-000-004 |
| ISSN: |
1112-7961 |
| رقم MD: | 1544083 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Internal Audit | Internal Audit Standards | Digital Technology
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
The present study aims to identify the challenges faced by the internal audit function with the rise of digital technology. To accomplish this, we defined internal auditing, outlined its scope, and examined the latest internal audit standards issued in 2024. We also provided a definition of digital technology and its key branches. Additionally, we explored potential developments in the internal audit profession and anticipated challenges stemming from digital technology adoption. Our findings highlight that digital technology significantly reduces auditors' time investment and enhances performance quality. We also proposed recommendations, such as encouraging companies to integrate digital technology within their internal audit processes. |
|---|---|
| ISSN: |
1112-7961 |
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