Hanaa saad Mohamed

Abstract :

The research aims to demonstrate the role of internal audit as a governance mechanism in reducing the risks of electronic accounting information systems security in light of the rapid digital transformation witnessed by institutions. The problem is represented by the increasing severity of the negative effects of electronic accounting information systems security risks as a result of the increasing reliance on technology and electronic systems, which led to the emergence of threats represented by breaches and data loss. The study’s question is about what role can internal audit play in addressing these risks in light of an advanced and changing digital environment, as it has an impact that supports institutions in strengthening internal control systems, and the impact of that on the quality of financial reports.