Cover
Volume 7, Special Issue 3 (2026)

Published: July 31, 2026

Pages: 43-53

Research articles

Digital transformation in the auditing profession and its impact on developing internal financial control tools

Jinan M. S. Khudair 1
1Department of investment management and business economics, college of business economics, Al-Nahrain university, Baghdad, Iraq
History
  • Received: April 22, 2026
  • Revised: May 14, 2026
  • Accepted: May 17, 2026
  • Available Online: July 25, 2026
DOI

https://doi.org/10.56967/ejfb2026844

Abstract

The research aims to reveal the impact of digital transformation on improving and enhancing internal financial control tools. The deductive approach was followed in the theoretical aspect, and the analytical approach in the practical aspect, relying on data collected using a questionnaire to measure the research variables. The research sample consisted of internal auditors working in Iraqi banks listed on the Iraq Stock Exchange, numbering (80) auditors. The comprehensive enumeration method was used due to the small size of the population. The questionnaire data was analyzed and interpreted using the statistical program (SPSS). The research findings indicated that the use of digital transformation enhances the quality of the auditing profession, improves the ability to utilize electronic information, and strengthens digital transformation procedures and internal financial controls within the auditing profession. The research recommended the necessity of using and implementing digital transformation tools to ensure and enhance auditing and oversight work by organizing and planning the digital transformation process, assessing the risks that may face the auditing profession, and strengthening the effectiveness of internal financial controls.

Keywords

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