The Impact of Global Crises on Electronic Internal Audit Systems: An Empirical Study of Government Institutions in Gezira State (Sudan) During the COVID-19 Pandemic

Abstract

Between 2020 and 2022, countries worldwide experienced a severe global crisis due to the outbreak and widespread impact of the COVID-19 pandemic, which caused the near-total suspension of operations in government institutions. During this period, internal auditing in public sector institutions faced a near-complete halt, which may be attributed to the lack of prior preparedness by internal auditors and executive management for such emergencies.

Government institutions in Gezira State (Sudan) were not exempt from this crisis. The current study surveyed auditors and employees working in financial, accounting, and control-related roles to identify the challenges faced by electronic auditing in general, and internal auditing in particular, during the COVID-19 pandemic.

The study adopted a descriptive-analytical approach. The study population consisted of government institutions in Gezira State, and a purposive random sample was selected from employees working in financial, accounting, and auditing departments. Primary data were collected through the distribution of 100 questionnaires, of which 70 valid responses were received and analyzed. The Statistical Package for the Social Sciences (SPSS) was used to analyze the data and test the hypotheses.

The study found that electronic auditing in Gezira State (Sudan) faces numerous challenges that hinder auditors from performing efficient electronic oversight. The most significant obstacles include weak information technology infrastructure and a severe shortage of qualified personnel in the field of electronic auditing. Furthermore, internal auditing in government institutions was negatively impacted during the crisis due to several factors contributing to a decline in audit quality, most notably the abrupt transition to remote work without adequate digital infrastructure. The study also revealed a significant correlation between the challenges facing electronic auditing and the quality of internal auditing, indicating that addressing these challenges could greatly enhance the effectiveness of internal audit functions.

Keywords: Electronic auditing, Internal auditing, COVID-19 pandemic, Gezira State (Sudan