THE ROLE OF OVERSIGHT BODIES IN THE DIGITAL TRANSFORMATION OF GOVERNMENT UNITS "FEDERAL BOARD OF SUPREME AUDIT/DIRECTORATE OF INTERNAL AUDIT AND CONTROL AS A MODRL"

Abstract

There may be overlapping roles, but the main thing is the speed of transformation. The state has recently begun to take steps towards transforming its services into digital services, as seen now in the issuance of IDs and passports, or court reviews, or at the level of products such as fuel, food, and others. This matter is not done in isolation from the regulatory bodies to ensure that these units are moving towards digitalization as if it were a law that must be applied. The research highlighted several objectives, including digital transformation and its theoretical aspects, external oversight, the applicable law governing the work of the Federal Board of Supreme Audit, the Directorate of Internal Audit and Control, the decision to separate, and the role of the two bodies in identifying risks in groups and attempting to draw attention to those groups. The research discussed the problem that questioned the extent of the ability of regulatory bodies and their support for government units in their move towards digitalization, starting from the hypothesis adopted by the researchers, which is that government units will be surrounded by a set of risks related to digital transformation, and highlighting the regulatory bodies and their ability to direct attention towards those risks and work to solve and dismantle them. The research reached a number of conclusions and recommendations, and perhaps the most prominent conclusion is that the digital transformation of government units is not an option that can be rejected or accepted, which necessitated focusing on the staff of the two agencies to move forward towards digitalization. Perhaps the most prominent recommendation is that the oversight bodies should pay attention to their reports and the type of reports that should be compatible with the new situation of government units.