Abstract

Objectives: This study aimed to examine the impact of electronic auditing on the quality of financial reporting in Sudanese commercial banks, focusing on the dimensions of accuracy and timeliness. Methods: The study adopted the descriptive analytical approach. Data were collected through a questionnaire distributed to a sample of employees working in auditing, accounting, risk management, and financial departments in Sudanese commercial banks. Statistical methods including frequencies, percentages, means, and additional analytical procedures were used to analyze the data. Results: The findings indicated that electronic auditing contributes positively to improving the accuracy and timeliness of financial reporting. The results also revealed that the use of electronic auditing systems enhances the reliability of financial information and supports timely reporting. Conclusions: The study concludes that electronic auditing represents an effective tool for improving financial reporting quality in Sudanese commercial banks. The study recommends increasing the adoption of electronic auditing technologies and providing continuous training for auditors.