Dr. Emithal Rashid Bejay, the assistant professor at the college of administration and economics has participated in the events of the second international virtual conference sponsored by the Higher Institute of Accounting and Financial Studies, held under the slogan (Leadership and creativity in building financial and accounting policies and strategies in economic entities) for research paper that would be published in that Academy and Financial Studies Journal listed in Scopus database, under the title (The role of digital audit in improving performance quality and reducing costs: applied research in a sample of companies and offices of private auditors).
The research reached at a set of conclusions and recommendations, the most important of which is that the application of digital auditing in audit offices and companies improves the quality of performance of the audit completion process from planning to writing the report and designing and implementing digital audit procedures for financial statements has a major role in shortening the time of completion of the audit process to avoid shortcomings in traditional auditing and relying on the use of information technology in auditing saves effort, cost and time. One of the recommendations is the need to train auditors to use information technology efficiently to reduce cost, time and effort when completing the audit. The use of experts in the field of information technology to implement digital audit procedures correctly and rely on feedback to take the necessary corrective measures in a timely manner before the problems get worse and to find appropriate solutions.
