The Impact of Digital Transformation in Libyan Government Institutions on the Performance of Internal Auditing An Applied Study on the Ministry of Interior

Abstract

This study aimed to examine the impact of digital transformation on the performance of internal audit within the Libyan Ministry of the Interior. It focused on the financial administration, the internal audit administration, department heads, and employees within these administrations. Data were collected using a questionnaire distributed to a representative sample of 47 individuals. All data underwent statistical analysis, and the main finding was that "the digital transformation of government institutions affects the performance of internal audit." Based on this result, the study makes several recommendations, the most important of which are: the development of an integrated digital governance framework for internal audit, the implementation of an integrated system of internal audit performance indicators in the digital environment, the publication of periodic specialist reports on the effectiveness of digital controls and the efficiency of information systems, the development of a methodological framework for aligning internal audit plans with the digital environment, and the analysis of emerging digital risks and their integration into the annual audit plan..