ISSN: 2225-8329
Open access
This study investigates the influence of digital technologies use on internal audit quality within Saudi Arabia's public sector, focusing on the use of digital technologies as the primary dimension of digital transformation. Additionally, it explores the moderating role of organisational culture. Adopting a quantitative approach, data were gathered from 200 internal audit professionals across Saudi public sector ministries. Hypotheses were tested using PLS-SEM. The results indicate that digital technology adoption significantly enhances internal audit quality (? = 0.232, p < 0.001). Moreover, organisational culture plays a vital moderating role (? = 0.122, p = 0.001). The model explains 48.7% of the variance in internal audit quality (R² = 0.487). This research contributes to the literature on internal auditing and public sector governance by offering empirical evidence from an emerging economy. Practically, the study highlights that advancing internal audit quality depends not only on technological investment but also on cultivating supportive organisational cultures aligned with Saudi Vision 2030.
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