Public governance and digitization: Towards a renewed role for internal auditing

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Abstract

This study explores how internal auditing adapts to the challenges of digital transformation in public governance. Drawing on agency theory and agile governance theory, it examines the evolving roles, skills, and strategic positioning of internal auditors within public organizations. The research adopts a quantitative methodology based on a structured questionnaire administered to 200 respondents from Moroccan public institutions, including auditors, governance officers, and information technology (IT) managers. The data were analyzed using Statistical Package for the Social Sciences (SPSS) software to assess the relationships between digital maturity, auditors’ digital skills, and their strategic involvement in governance processes. The results indicate that while digital tools are increasingly integrated into audit practices, their perceived impact remains uneven, largely depending on institutional digital maturity and managerial support. The findings reveal a dual-speed digitalization process within the Moroccan public sector, highlighting the need for greater capacity building, continuous training, and strategic integration of internal audit into digital governance frameworks. The study contributes to the literature on public sector modernization and digital governance, offering empirical evidence from an emerging economy and policy-oriented recommendations for strengthening internal audit functions in the digital era.

Keywords: Internal Audit, Digital Transformation, Public Governance, Digital Maturity, Agile Governance

Authors’ individual contribution: Conceptualization — F.B. and S.E.; Methodology — F.B. and S.E.; Formal Analysis — F.B. and M.A.O.; Resources — F.B.; Data Curation — F.B.; Writing — Original Draft — F.B.; Writing — Review & Editing — F.B.; Supervision — M.A.O. and S.E.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M0, M4, O3

Received: 23.06.2025
Revised: 03.11.2025; 17.11.2025; 23.02.2026
Accepted: 06.03.2026
Published online: 10.03.2026

How to cite this paper: Benkirane, F., Ait Oudra, M., & Errabih, S. (2026). Public governance and digitization: Towards a renewed role for internal auditing. Journal of Governance and Regulation, 15(2), 93–103. https://doi.org/10.22495/jgrv15i2art8