The Impact of Digitalization on Public Sector Audit

Given that the urban management system requires significant financial resources to provide urban services and improve citizens' quality of life, the relationship between auditing and urban management systems is vital. Auditors help public sector managers improve and reform management processes by independently evaluating the financial and operational performance. The auditing evaluation is a useful process for identifying weaknesses and improving public sector processes. in this research, the changes in public sector audit methods that are expected to be carried out in Iran in the coming years has been discussed.

This research is based on the objective of the applied type and based on the data collection tool of the descriptive-survey and exploratory type, which was conducted as a mixed (quantitative-qualitative) research.

The results of the Delphi analysis in two stages indicate the acceptance of 25 drivers in the field of changing the regulations, structure and audit procedures of the public sector due to the rapid development of technology in the coming years.

The interpretation of the results shows that the audit of the public sector needs to be changed and updated in the field of information technology, laws and standards, audit structure and procedures. As automated procedures replace manual procedures, less manpower will be required, which will drastically reduce costs.