دور التحول الرقمي في تحسين جودة التدقيق الداخلي المبني على المخاطر

Abstract

This study aims to investigate the impact of digital transformation on enhancing the quality of risk-based internal auditing, with a specific focus on the National Company for the Distribution and Marketing of Petroleum Products (NAFTAL). To achieve the research objectives, a quantitative approach was employed through a descriptive analytical method. Data were collected via a field questionnaire administered to a purposive sample of (59) internal auditors and executives within the organization, followed by statistical analysis using SPSS to test the study hypotheses. Empirical results indicate a statistically significant positive effect of digital technological tools—particularly data analytics techniques—on streamlining proactive audit planning, improving risk assessment accuracy, and advancing the quality of control reporting. These findings underscore the pivotal role of digitizing operations in transitioning internal audit from traditional practices toward a modern, dynamic framework that ensures the reliability of control systems and provides added value to decision-makers. Based on these results, the study provides a set of practical recommendations for the organization's management to address technical and organizational challenges and to develop human capital effectively.