The impact of digital transformation on reducing audit failures – a survey conducted by the Federal Board of Supreme Audit

Abstract

This study aims to examine the effect of digital transformation on reducing audit failure in the Federal Board of Supreme Audit by investigating the role of digital systems and modern technologies in improving the efficiency and effectiveness of financial auditing processes. The study sample consisted of 99 employees from the Federal Board of Supreme Audit. Data were collected using a questionnaire specifically designed for the study and were statistically analyzed using SPSS through descriptive statistics, Pearson correlation analysis, and simple linear regression.

The study reached several conclusions, the most important of which is that digital transformation has a statistically significant effect on reducing audit failure. It contributes to accelerating audit procedures, reducing errors and data manipulation, improving the accuracy and quality of audit reports, enhancing communication among departments, and supporting audit decision-making based on accurate and reliable information. The findings also confirm that adopting digital systems and modern technologies is a fundamental pillar for enhancing the effectiveness of financial auditing and reducing audit failure within the Federal Board of Supreme Audit. Accordingly, the study recommends the continuous development of technological infrastructure, upgrading digital systems, and strengthening training programs for auditors on the use of modern digital technologies to improve the quality of audit performance.