The potential effect of digital transformation on the internal audit function in a bank: case of BADR Bank in Algeria
Year: 2024
Type: article
Abstract: Digital skills form an integral part of the success of digital transformation in an internal audit function. The internal audit function has a responsibility to facilitate digitalization and automate procedures to verify that each phase relating to the mission is efficient and cost-effective. Factors that create an efficient internal audit process need to be detected in order to improve the digital transformation process. A qualitative methodology parallel to the quantitative analysis discusses open-ended questions from questionnaires and interviews with BADR Bank auditors. In this way, the mixed-methods approach will produce a statistical perspective and granular insights from the auditors' point of view to enable a more subtle fine-tuning of the internal audit process for organizations working hard towards the automation of procedures. The main objective of this article: to understand the new perspectives on smart ways to perform internal auditing using digital technologies.
Source: Brazilian Journal of Business
DOI: 10.34140/bjbv6n4-044
Authors: Ammour Ouguenoune Hind, Rahim Halima, Laouari Abdelkader
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: diamond
OpenAlex ID: W4404841156