Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units

    Internal audit is one of the main pillars, which provides reasonable guarantees, impartial and objective assessment of the quality of the implementation of digital transformation in governmental units that contributes to attaining governmental institutional excellence.
The researcher believes that digital transformation is difficult to achieve without the required digital skills of the internal auditor that he is required to acquire, as well as specific personal skills; to be able to participate with other experts and specialists to support the implementation of digital transformation in these units and benefit from it.
This study aimed to measure the impact of the internal auditor's digital skills on the institutional excellence in the governmental unit in which he works.
The researcher conducted a field study to collect data by using survey, which was distributed through personal interviews and online.
The results of the hypotheses analysis of the study showed a substantial impact of the internal auditor's digital skills on the efficiency and effectiveness of the application of digital transformation in governmental units as well as on institutional excellence.
The study reached a set of recommendations, including the importance of enhancing and developing the digital skills of human resources working in government units, more specifically internal auditors to ensure the efficiency and effectiveness of the application of digital transformation in these units.
The scientific contribution is depicted in this research by providing an analytical study to determine the impact of the internal auditors' digital skills on the efficiency and effectiveness of the application of digital transformation in government units, and their ability to achieve institutional excellence.
The researcher recommends in the future conducting more studies and research in the field of integration between internal and external audit to achieve institutional excellence in governmental units, and support the management of risks of digital transformation