2025, Vol. 8, Issue 2

author(s)
Marwa Sabah Khalaf

abstract
The aim of the research was to identify the impact of digital transformation on improving internal control procedures. The field of research was the Iraqi banking sector, while the research community consisted of internal auditors working in Iraqi commercial banks. The research sample consisted of the total number of questionnaires distributed to the community. The results were obtained using arithmetic means and relative weights through the SPSS programmer. One of the most important findings of the researcher was that digital transformation improves auditing procedures by using electronic data to facilitate the completion and implementation of the auditing process efficiently and accurately. The researcher recommended that banks listed on the Iraq Stock Exchange should use digital transformation because of its importance in organizing and planning the auditing process.