Document Type : بحث

Authors

• Again Ismail
• Majed Yaqoub
• Faris Ghanim Ahmed Al-Taee

,College of Dentistry - Mosul University ,Iraq

Abstract

     The research aims to achieve two goals: identifying cloud computing, block chain and big data technologies that have the greatest impact on the continuous audit process, Determine what digital transformation technologies are and the characteristics of their use, And I rely on a main hypothesis that the use of digital transformation techniques leads to the activation of continuous auditing, The research seeks to answer several questions, the most important of which is whether digital transformation techniques have a role in activating the continuous audit process?, On the practical side, the role of digital transformation in activating continuous auditing has been tested, This was done through the use of the questionnaire form, which was distributed electronically to a number of accountants, academic auditors, and professionals, which numbered (50) questionnaires distributed as a random sample, and (32) questionnaires were answered, The statistical program (SPSS) was used to reach the conclusions, Several conclusions have been reached, the most important of which are: Cloud computing, block chain and big data are among the most important digital transformation techniques affecting the auditing profession, These digital technologies improve and develop the quality of financial reports by raising both the features of relevance and reliability, And the increase in the quality of accounting information, The research also recommended a number of recommendations, the most important of which are: If auditors want to remain in their jobs as an effective and important factor, they must keep pace with and respond as quickly as possible to digital transformation techniques, And work seriously on developing their skills, as well as acquiring additional skills to deal with its variables.

Keywords

• Auditors
• digital transformation techniques
• continuous auditing