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...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Moroccan Association for Applied Science and Innovation
2025-02-01
|
| Series: | Moroccan Journal of Quantitative and Qualitative Research |
| Subjects: | |
| Online Access: | https://revues.imist.ma/index.php/MJQR/article/view/52784 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | 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.
|
|---|---|
| ISSN: | 2665-8623 |