The current research aims to demonstrate the relationship between internal auditing in light of information technology to achieve the dimensions of sustainable development in Iraqi insurance companies. The research relied on a questionnaire to analyze the companies’ data and obtain their results. The results showed the existence of a correlation and influence between the two variables, the necessity for internal auditing to develop its internal system to contribute to evaluating the performance of risk management and developing its techniques using information technology (IT) methods and any other methods in dealing with risks. This relationship is examined in the context of digital transformation initiatives currently adopted by Iraqi insurance companies, in which internal auditing functions increasingly rely on IT systems for risk assessment, governance monitoring, and performance evaluation. The study further investigates the contribution of IT-enabled internal audit practices to enhancing the economic, environmental, social, and institutional dimensions of sustainable development. Data collected from a sample of insurance companies listed on the Iraq Stock Exchange were statistically analyzed using correlation and regression techniques to determine the strength and direction of the relationship between internal auditing effectiveness and sustainability indicators. The empirical findings indicate a statistically significant correlation between IT-supported internal auditing and sustainable development dimensions, with internal auditing explaining approximately 33% of the variance in sustainability outcomes (R² = 0.33). These results highlight the critical role of digital auditing tools in improving governance quality, strengthening risk management mechanisms, and supporting long-term organizational sustainability within the Iraqi insurance sector.
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