أثر حوكمة تكنولوجيا المعلومات في فعالية الرقابة الداخلية : دراسة ميدانية

الملخص EN

The main objective of the study is to explore the impact of the information technology governance on the effectiveness of the internal controls.

To achieve the goal of the study and to test its hypotheses, previous studies related to the subject were reviewed, and a field study was carried out with the survey list supported by interviews with a sample of external and internal auditors, and information technology officials.

The most important findings of the study are a significant and statistically significant relationship wasn't found for field study variables in the degree of dependence on the financial reports, efficiency of operations, effectiveness of operations, and compliance with regulations and laws.

The study concluded with a set of recommendations that improve the effectiveness of internal control through the availability of set factors that achieve information technology governance.

Key words: Information Technology Governance, Effectiveness of Internal Controls.