أثر تطبيق التحول الرقمي في المصارف الإسلامية الليبية على تطوير مهنة المحاسبة والمراجعة

Abstract

This study aimed to identify the digital transformation and its impact، when applied in Islamic banks، on the development of the accounting and auditing profession. In order to achieve the objectives of this study، a questionnaire was designed and distributed to the study sample (the financial management and the internal audit department). The statistical method (One Sample T - test) was used to test the hypotheses of the study. This study reached several

results، the most important of which are: The digital transformation directly affects the accounting and auditing profession in Islamic banks. The study recommended that providing the technological skills to implement the digital transformation، because of its important role in developing the accounting and auditing in the Nuran Bank.