International Journal of Accounting and Management Sciences (IJAMS)
IJAMS Vol.4 No.2 April 2025
DOI https://www.doi.org/10.56830/IJAMS04202505
Authors
Asmaa Abd El Moneim Serag
Mona Mohammad Ali Daoud
Abstract
This research aims to clarify the assurance and Consulting roles of Internal audit activity to
support management in applying digital transformation mechanisms in Egyptian business
enterprises, and to assist management to face the associated Risks and reducing its impact.
In addition, the research aims to discuss the challenges that face internal auditors under
applying digital transformation mechanisms and suggest some solutions to overcome these
challenges. To achieve these goals, the researchers adopted a positive approach, utilizing
deductive analysis of previous studies related to the research topic to derive the research
hypothesis, In addition to use the inductive approach to test the validity of the research
hypothesis in the real practice in the Egyptian business environment. This was done by
conducting a field study on a sample of 120 individuals divided in two groups: academics
represented in the professors of auditing in Egyptian universities, and internal auditors of
some stock Companies listed on the Egyptian Stock Exchange. Statistical tests were used
Commensurate with the nature of the data Collected. And based on the results of the field
study, the first hypothesis was accepted, which states that there is agreement between the
study sample groups about the importance of the internal audit roles to support applying
the digital transformation mechanisms in Egyptian business enterprises. Also, the second
hypothesis was accepted, Which states that there is an agreement between the study sample
groups about the challenges that may face the internal auditors during performing their
roles to support applying digital transformation mechanisms in Egyptian business
enterprises, as well as the third hypothesis which states that there is agreement between the
study sample groups about the suggested solutions to overcome the challenges of applying
digital transformation mechanisms in Egyptian business enterprises.
Keywords: Internal Audit, Digital Transformation, Egyptian Business
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