Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review
Assessing public management, controlling public finances and evaluating public policies are increasingly becoming government priorities. In this context, auditing is used to provide assurance on good governance. Following the example of private sector auditing, external public auditing, particularly...
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| Format: | Article |
| Language: | English |
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Moroccan Association for Applied Science and Innovation
2025-02-01
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| Series: | Moroccan Journal of Quantitative and Qualitative Research |
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| Online Access: | https://revues.imist.ma/index.php/MJQR/article/view/52784 |
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| _version_ | 1823864893788389376 |
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| author | Fatiha NOUAJE Lotfi BENAZZOU |
| author_facet | Fatiha NOUAJE Lotfi BENAZZOU |
| author_sort | Fatiha NOUAJE |
| collection | DOAJ |
| description | Assessing public management, controlling public finances and evaluating public policies are increasingly becoming government priorities. In this context, auditing is used to provide assurance on good governance. Following the example of private sector auditing, external public auditing, particularly that carried out by the Supreme Audit Institutions (SAIs), is governed by a set of standards that provide a framework for its practices.
In addition, the technological boom that the world is currently experiencing presents an opportunity for the development of the external audit function in the public sector, but at the same time a set of challenges to be met.
This article examines these opportunities and challenges while attempting to analyse the impact of digital transformation on public audit practices and the degree of adaptability of SAIs to current technological developments.
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| format | Article |
| id | doaj-art-94d694ca5c5641bfb0148f049247b758 |
| institution | Kabale University |
| issn | 2665-8623 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Moroccan Association for Applied Science and Innovation |
| record_format | Article |
| series | Moroccan Journal of Quantitative and Qualitative Research |
| spelling | doaj-art-94d694ca5c5641bfb0148f049247b7582025-02-08T16:06:02ZengMoroccan Association for Applied Science and InnovationMoroccan Journal of Quantitative and Qualitative Research2665-86232025-02-017110.48379/IMIST.PRSM/mjqr-v7i1.52784Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature ReviewFatiha NOUAJE0Lotfi BENAZZOUIbn Tofail UniversityAssessing public management, controlling public finances and evaluating public policies are increasingly becoming government priorities. In this context, auditing is used to provide assurance on good governance. Following the example of private sector auditing, external public auditing, particularly that carried out by the Supreme Audit Institutions (SAIs), is governed by a set of standards that provide a framework for its practices. In addition, the technological boom that the world is currently experiencing presents an opportunity for the development of the external audit function in the public sector, but at the same time a set of challenges to be met. This article examines these opportunities and challenges while attempting to analyse the impact of digital transformation on public audit practices and the degree of adaptability of SAIs to current technological developments. https://revues.imist.ma/index.php/MJQR/article/view/52784supreme audit institutions, external public audit, public sector, digital transformation |
| spellingShingle | Fatiha NOUAJE Lotfi BENAZZOU Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review Moroccan Journal of Quantitative and Qualitative Research supreme audit institutions, external public audit, public sector, digital transformation |
| title | Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review |
| title_full | Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review |
| title_fullStr | Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review |
| title_full_unstemmed | Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review |
| title_short | Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review |
| title_sort | exploring the adoption of digital transformation in supreme audit institutions a comprehensive literature review |
| topic | supreme audit institutions, external public audit, public sector, digital transformation |
| url | https://revues.imist.ma/index.php/MJQR/article/view/52784 |
| work_keys_str_mv | AT fatihanouaje exploringtheadoptionofdigitaltransformationinsupremeauditinstitutionsacomprehensiveliteraturereview AT lotfibenazzou exploringtheadoptionofdigitaltransformationinsupremeauditinstitutionsacomprehensiveliteraturereview |