The impact of digital transformation and secure accounting data on the quality of external auditing (from an academic and professional perspective)

Abstract

The global landscape is currently witnessing a profound digital revolution across all sectors, including accounting information systems. Consequently, external auditing practices have evolved to keep pace with these advancements by modernizing methodologies and tools. External auditing remains pivotal in enhancing transparency and trust; its primary objective is to examine, evaluate, and provide an independent professional opinion on the accuracy of financial data and the fairness of an entity’s financial position.

 This study adopts a dual-methodological approach: a deductive method, which reviews extant Arabic and international literature related to the research variables; and an inductive method, utilizing a survey-based approach to collect primary data. A structured questionnaire was administered to a purposive sample of external auditors, accountants, and academic professionals to assess the impact of secure digital transformation on external audit quality. The survey was conducted under strict confidentiality and without time constraints to ensure data integrity. A total of 76 valid responses were collected and subsequently analyzed using the Statistical Package for the Social Sciences (SPSS).

 The results indicate that establishing a secure digital environment for processing accounting data is fundamental to enhancing the quality of external audits. Furthermore, the study underscores the critical importance of integrating technical policies with professional standards to adapt audit practices to the digital transformation era.

 The study recommends that organizations strengthen their digital infrastructure by implementing robust security measures—such as advanced encryption, sophisticated firewalls, and rigorous backup protocols—to ensure data integrity and accessibility for auditors. Additionally, it highlights the need for synergy between academia and professional bodies. Enhanced cooperation through joint research and workshops is essential to develop innovative technological solutions that elevate audit quality in an increasingly digital environment.