"Utilizing Internal Audit for Digital Transformation Mechanisms and its Impact on Job Performance: A Perspective from Employees in the Audit and Financial Departments of Education Directorates."

Abstract

The aim of the research is to know the impact of job performance in light of the digital transformation and its activation in the work of internal audit and to identify the extent of the attitudes of workers in the directorates of education towards digital transformation. The research also relied on the analytical descriptive approach by testing the hypotheses represented in the first hypothesis: there is a statistically significant relationship between the employment of digital transformation mechanisms and supervisory work, and the second hypothesis: the research sample individuals have positive attitudes towards work transformation) as for the third hypothesis: There are no statistically significant differences between the respondents in their attitudes towards employing digital transformation mechanisms that can be attributed to (age, specialization, certificate, experience...etc.) To verify the hypotheses, an electronic questionnaire was designed and sent to workers in control, auditing and accounts in the Directorate of Education Karbala and Babylon, and (118) measurable answers out of (125) were received, to identify the extent of the sample's knowledge of the role of employing internal auditing for the mechanisms of digital transformation.