أثر التحول الرقمي في تطوير اساليب نظام الرقابة الداخلية بمنظمات الاعمال: دراسة حالة منطقة القصيم–المملكة العربية السعودية 1442-1443ه

الملخص EN

The study aimed to identify the digital transformation and its role in developing the methods of internal control systems used by business organizations and their efficiency in preserving and developing their resources.

to achieve the objectives of the study, the researcher used the descriptive analytical method, represented by the questionnaire method for data collection, using a random sample.

the study reached several results, including the existence of a positive relationship between the methods of general control and the development of the internal control system.

there is also a positive relationship between the methods of controlling the inputs of digital transformation and the development of the internal control system.

monitoring the operations of digital transformation data contributes to the development of the methods of the internal control system.

the study recommended the need to continue separating jobs to take the focus of the jobs of device operators in a good framework and program developers in another framework.

and work on developing preventive measures that prevent unauthorized entry into the organization's database room.

and attention to increasing the control procedures to secure the internal network, and secure entry and exit.