Oversight of financial violations in light of digital transformations

Abstract

In the era of the digital revolution, the methods of financial violations that constitute an attack on public funds are changing, which places a burden on the supreme audit institutions. They must be aware of the existence of challenges that constitute an obstacle in the practice of traditional oversight, which necessitates a gradual shift towards the use of modern techniques in review and auditing that are compatible with that information revolution, which is an eye. What the Central Auditing Organization of the Arab Republic of Egypt seeks to achieve The research revealed, with its results, the connection between the digital revolution and the inevitability of improving the oversight process to develop reliable digital evidence proving the occurrence of financial violations, and then prosecuting corruption to protect public funds. It concluded with recommending the inevitability of working to intensify the provision of legislative, material, and professional capabilities that support the work of members of the oversight body