مجلة الدراسات الإقتصادية والمالية
Volume 17, Numéro 1, Pages 59-68
2024-12-26

Challenges Of Implementing Digital Technology In Internal Audit Function



Authors : Touil Ismail . Bensaid Amine .

Abstract

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.

Keywords

Internal Audit ; Internal Audit Standards ; Digital Technology

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