Managing the risks inherent in the digital transformation of SMEs: what contribution can internal audit make?

Abstract

This research work aims to reveal the different risks generated by the digitalization of SMEs which constitute the main part of the economic fabric in Morocco. This is also the case for emerging risks such as cybersecurity, which is a constant concern from year to year. Moreover, through theoretical exploration, it turns out that internal audit plays a fundamental role in driving charge related to the implementation of digital technologies. The theoretical arguments developed also evoke the growing role of the internal audit in the management of risks inherent to the digitalization of SMEs. The contribution of internal auditing can be seen in its ability to identify the risks that loom on the horizon in a digitalized world. It allows, among other things, to report any potential weaknesses in the risk control framework, to provide assurance that the company is in compliance with data governance regulations, to protect the company's image and reputation, and to continuously assess information system governance.

Key words: Digital transformation, SMEs, risks, internal audit.

JEL Classification : M4

Paper type : Theoretical article