Digitalization and Internal Audit Effectiveness: The Case of Large Moroccan Companies in the Casablanca-Settat Region

Hilmi Yassine, Hijab Oumaima, Fatine Fatima Ezzahra

In today’s rapidly evolving digital economy, internal audit functions are no longer confined to traditional desk reviews and manual procedures. They are being challenged to harness digital technologies to deliver faster, deeper, and more reliable assurance. Despite the widespread adoption of digital tools across industries, their actual influence on the effectiveness of internal auditing — especially in emerging economies — remains insufficiently explored. This study investigates how digitalization shapes internal audit effectiveness within large Moroccan companies in the Casablanca‑Settat region. Building on contemporary frameworks of digital audit transformation and audit performance, we develop a set of hypotheses that posit a positive relationship between digital technologies and key dimensions of audit effectiveness, including efficiency, risk detection, and report quality. These hypotheses are empirically tested through a quantitative survey administered to internal audit professionals in 10 major firms. The results provide novel insights into how digital maturity influences audit outcomes in contexts where digital transformation is accelerating but research evidence is scarce. The findings offer value for audit practitioners, corporate leaders, and policymakers seeking to strengthen risk governance in an increasingly digital business environment.