The effects of digital transformation on the Characteristic of Faithful Representation of Accounting Information and its implications on the professional performance of the internal auditor "Empirical Study"

Abstract

The study found that digital transformation contributes to the development of the competencies and skills of the accountant, which elevates the accounting profession and enhances the property of Faithful representation of accounting information, which reflects positively on the work of the internal auditor, as the application of digital transformation techniques helps in the speed of issuing financial reports and reduces costs, which facilitates the work of the internal auditor and makes his tasks continuous and comprehensive, but the application of digital transformation mechanisms requires several factors, including continuous training, renewal of information and scientific research, Therefore, the performance of accountants and auditors must be developed to keep pace with digital transformation and develop accounting measurement and disclosure methods using modern technologies in line with the developments of modern technology.