Abstract: The study was meant to find out how internal auditing activities in banks registered on the Palestine exchange affected digital risk management. 58 randomly chosen individuals from the internal audit departments of the banks registered on the Palestine exchange made up the study sample. To meet the objectives of the study, a descriptive approach has been used. A questionnaire that was created specifically for the study's objectives was also used and following data analysis, the results indicated a high impact for each of the (assurance and consulting audit services) on the effectiveness of digital risk management, Consequently, the study recommended that there is a need to increase attention to internal audit activity and activate its role to ensure independence, objectivity, efficiency, and effectiveness of its operations because of its positive impact on supporting digital risk management.

Keywords: Internal audit activity, digital risk management, Internal control system, Banks sector.

Conference Title

Conference: International Conference on Economics and Administrative Sciences (ICEAS2023)At: Jordan - Zarqa University

Conference Country

Jordan

Conference Date

March 10, 2023 - March 13, 2023

Conference Sponsor

Zarqa University- Jordan and Birzeit University- Palestine