The role of digital content in enhancing internal audit procedures

Abstract

This research came to demonstrate the role of digital content in enhancing internal audit procedures and its impact on improving the efficiency of internal audit in economic units, due to its importance in improving the quality of financial information. The research aims to formulate a conceptual framework about digital content and internal auditing, clarify the relationship between them, and show the effect of the absence of digital content on internal auditing. The research relied on two methodologies: the first is the deductive method to present the theoretical aspect through the use of international standards, studies, and related research, while the second is the inductive method through studying the reality of using digital content in internal auditing at the City of Medicine Department, and testing the research hypothesis. The research was based on designing a checklist to measure the availability and use of digital content in the units under study, and the extent to which this reflects on internal audit procedures. The research reached a set of conclusions, the most important of which is that the absence of digital content leads to a decline in the effectiveness of internal auditing and prevents achieving the required development in the modern auditing environment. Among the most important recommendations is the necessity to issue instructions that mandate the use of digital content