العلاقة بين تكنلوجيا المعلومات المستخدمة و نظام الرقابة الداخلية المستخدم في جامعة ميسان

الملخص EN

Through the research, the problem that facilitates the information technology used and the internal control system used in university of Maysan by identifing the internal auditor does he has qualified knowledge of the electronic audit and is the electronic programs used allow the auditor to detect errors? Therefore research aims to reach the solving of these problem that appeared and start the result use of information technology in the financial and accounting field.

in addition to known the students, auditors and researchers by electronic audit.

The conclusions reached by the researcher were the existence of a strong and positive relationship between the variable related to information technology and thevariable that is related to the effectivness of the systemof control andthe internal auditing used by the universty.

The most important recommendations reached by the researcher have been reprse- nt with the development of information technology and attention of top managem- ent of the university aspects of training, in addition to the development and using the modern technology in information technology.