THE ROLE OF DIGITAL INTERNAL AUDITING IN ACTIVATING DIGITAL UNIVERSITY GOVERNANCE
DOI:
https://doi.org/10.33102/4wj6gd80Keywords:
Digital Internal Auditing, E-Participation, Digital university governanceAbstract
This study seeks to investigate the impact of digital internal auditing on the activation of digital governance practices in Palestinian universities, particularly in relation to enhancing transparency, strengthening accountability, promoting e-participation, and reinforcing electronic oversight mechanisms, a descriptive-analytical approach was employed using a structured questionnaire to measure the levels of digital internal auditing and digital governance. The study population consisted of administrative and academic-administrative staff at seven Palestinian universities: An-Najah National University, Birzeit University, Al- Quds University Abu Dis, Al-Quds Open University, Bethlehem University, Hebron University, and Palestine Technical University – Kadoorie. Population data were obtained from the Palestinian Central Bureau of Statistics (2023–2024). Using stratified random sampling, 271 questionnaires were distributed, of which 237 were returned, yielding a response rate of 87.5% ,the findings revealed a high level of digital internal auditing across all dimensions, including auditor independence, professional competence, audit performance quality, and scope of work. Digital governance was rated high for accountability, e-participation, and electronic oversight, while transparency scored moderately. Regression analysis indicated that digital internal auditing has a statistically significant positive impact on all dimensions of digital governance, explaining 23.9% to 46.3% of the variance, with the strongest effect on transparency ,the results sugg-est that Palestinian universities achieve effective digital governance primarily through robust digital internal auditing mechanisms. To enhance governance comprehensively, universities should strengthen transparency measures, invest in digital infrastructure, and provide continuous professional development for auditors. The study provides actionable insights for policymakers and administrators to optimize digital governance frameworks, improve institutional performance, and foster trust among stakeholders.
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