IDEAL: A Digital Auditing Platform for Level 2 and Level 3 Audits in Petroleum Development Oman
Abstract This paper presents the development, enhancement, and operational deployment of IDEAL—the platform to Identify, Discuss, Enhance, Assure and Learn—Petroleum Development Oman's digital auditing platform for Level 2 and Level 3 audits. Introduced in 2022, IDEAL was developed to transform conventional auditing pr...