Abstract
This study aimed to examine the role of internal auditing in enhancing the dimensions of digital governance—namely digital transparency, digital accountability, digital risk management, and digital compliance—in Iraqi commercial banks amid the challenges associated with rapid digital transformation. To achieve the study objectives, the researchers adopted a descriptive-analytical approach by designing and distributing a questionnaire to a sample of employees working in the banking sector. The collected data were analysed using appropriate statistical methods.
The findings revealed a statistically significant effect of internal auditing on enhancing all dimensions of digital governance. The results indicated that the role of internal auditing extends beyond its traditional supervisory function to become a strategic driver that contributes to improving the quality of digital information, clarifying responsibilities, enabling the early detection of operational and cybersecurity risks, and ensuring compliance with regulatory requirements and technological policies.
Based on these findings, the study emphasized the necessity of developing the competencies of internal audit personnel in the fields of modern technologies and cybersecurity, as well as activating electronic auditing systems. The study also highlighted the importance of support from top management in establishing a robust digital infrastructure. Furthermore, it recommended updating banking regulations and establishing specialized digital audit units to ensure the integration of oversight mechanisms with digital transformation requirements. Such measures would enhance the stability of the Iraqi banking sector and strengthen the confidence of all stakeholders in the digital banking environment.