The Impact of Digital Transformation on the Development of the Professional Competence of the External Auditor (Field Study in Audit Companies in Iraq)

This study aimed to demonstrate the impact of digital transformation in the development of the professional competence of the external auditor among Iraqi audit firms, given the increasing expansion in the use of digital technologies within the audit environment and the accompanying challenges related to the development of professional skills and raising the standard of performance. The study started from the problem of the lack of clarity of the degree of influence of applications for digital transformation, especially big data analysis and electronic auditing, in enhancing the professionalism of the external auditor in the Iraqi environment. The study sought to measure this effect and test the relationship between the research variables. The study adopted the descriptive analytical approach, and the questionnaire was used as a main tool for data collection, as (130) questionnaires were distributed to employees of Iraqi audit companies, and (120) questionnaires were retrieved valid for statistical analysis using the SPSS V29 program. The results showed a statistically significant positive impact of digital transformation in the development of The external auditor's professional proficiency, and also showed that electronic auditing was the most influential compared to big data analysis, with strong positive correlations between the study variables. The study concluded that the adoption of digital technologies contributes to raising the efficiency of the external auditor and improving the quality of professional performance, and recommended increasing investment in the digital infrastructure, enhancing continuous training programs, and expanding the use of electronic audit tools and data analysis in keeping with the demands of the audit profession's digital transformation.