أثر نظم تخطيط موارد المنشأة على جودة التدقيق الداخلي : الدور المعدل لإدارة مخاطر تكنولوجيا المعلومات : دراسة ميدانية على الشركة العامة للكهرباء في ليبيا

الملخص EN

The study aimed to identify the level of the Enterprise Resource Planning Systems (ERPS) and the quality of internal auditing in the General Electricity Company in Libya, and also to identify the nature of the impact of the enterprise resource planning systems on the quality of internal audit; It also focused on studying the modified role of ICT risk management in the relationship between enterprise resource planning systems and the quality of internal auditing.

The study followed the descriptive analytical approach; A questionnaire was developed based on some relevant previous studies, where (130) questionnaires were distributed to the study sample consisting of employees working in enterprise resource planning systems and internal auditors in the General Electricity Company in Libya; The results concluded that the overall average of each of the ERP systems and the quality of the internal audit were medium in terms of relative importance; The study also revealed the existence of a statistically significant impact of the established resource planning systems, with their combined dimensions, on the quality of internal auditing.

In addition to the existence of a statistically significant impact of the enterprise resource planning systems on the quality of the internal audit under the management of information technology risks in the General Electricity Company in Libya, and finally the study recommended the need to develop the capabilities of internal auditors to use the enterprise resource planning systems in the organization in general, and to strengthen the financial system to increase Confidence and quality in financial reporting and support by senior management.