The Effect of Electronic Accounting Operating Data Systems on Internal Auditing in Government Institutions in Najran Region

Abstract

The study aimed to examine the impact of electronic accounting data systems on internal auditing in government institutions in the Najran region. The researcher adopted the descriptive analytical survey method, employing a questionnaire distributed to a sample of 52 employees working in the field of internal auditing within the targeted institutions. Using the (SPSS v.28) program, the study results revealed a very strong, positive, and statistically significant correlation at the level of (α≤0.05) between electronic accounting data systems and internal auditing processes in government institutions in Najran, with an overall correlation coefficient of 0.88. At the sub-dimension level, the correlation values were as follows: internal auditing techniques (0.89), internal auditing methodology (0.86), and auditor performance (0.82). The adjusted determination coefficient for all dimensions was high, ranging between 0.82 and 0.87, underscoring the capacity of electronic accounting systems to explain a significant proportion of the variation in internal audit quality. Based on these findings, the researcher recommended maximizing the utilization of electronic accounting data systems to improve the efficiency of internal auditing processes, enhance audit reporting, and facilitate data-driven administrative decision-making. Future studies were also suggested to explore the impact of integrating electronic accounting systems on enhancing financial transparency in government institutions.