The Role of Smart Internal Auditing in Modernizing Public Governance in the Digital Age: A Theoretical Approach[La contribution de l'audit interne intelligent dans la modernisation de la gouvernance publique à l'ère du numérique : Approche théorique]

The introduction of digital technologies and the digital processes represents a big revolution for the internal audit function, to make an efficient and powerful digital administration, reduce state expenditure and improve the overall functioning of public institutions while strengthening their mission. The Kingdom of Morocco has put in place several national programs to support the development of digital aware about all challenges. With these changes, internal audit has a good place. Traditionally seen as a means of control and verification, it is a strategic player for supporting administrations in their digital transition and strengthening citizen confidence despite the lack of technical skills and the risk of data leaks. This article is based on an integrative review, drawing on academic and professional work in this area, in order to develop a consolidated theoretical understanding of the impact of automation on auditing practices and public governance, which challenges traditional skills and the adaptation of internal public structures. With the framework of the TOE (Technology-Organization-Environment), this paper has shown the role of internal audit in digital public governance within public organizations, outlining the key factors that influence its effectiveness through research hypotheses while incorporating new issues related to data, cybersecurity and decision traceability.