Internal Audit Activities and Their Role in Employing Techniques to Support Digital Transformation in the Modern Business Environment

Abstract

This study dealt with the knowledge of the role of internal audit activities in their most important dimensions (technical activities, information security and confidentiality activities, internal control activities and risk assessment, governance activities, and human resource activities) in employing techniques to support digital transformation in the modern business environment. Preparing a questionnaire designed specifically for this purpose, and the study was applied to a sample of internal auditors, managers and board members of companies listed on the Palestine Stock Exchange. There is a great agreement between the opinions of the respondents on the subject of the study, and in light of the results of the study; It recommended the need to pay attention to strengthening all aspects and dimensions of internal audit activities, because of their significant positive role in promoting the application of digital transformation techniques, which would result in the advancement and upgrading of the holistic performance of companies.

Keywords:internal audit activities: techniques to support digital transformation: the modern business environment

DOI: 10.7176/RJFA/13-22-04

Publication date: November 30^th 2022