أثر استخدام تقنيات المعلومات على التدقيق الداخلي : دراسة ميدانية في جامعة صلاح الدين

الملخص EN

This current study seeks to identify the importance and types of information technologies that can affect the units of internal auditing at the University of Erbil, and a group of colleges was chosen at the University of Erbil where a questionnaire was distributed to the individuals working in (within the audit units within the 43).

An analytical descriptive approach was used, and finally, the study reached a set of conclusions, the most important of which is that the use of information technologies in the units of internal auditing at the University of Erbil is generally a little used, as the use of any type of means and the methods of internalization units depends on The majority of colleges at the University of Erbil do not rely directly on the use of information technology.

The uses of information technologies vary in the internal audit units at the University of Erbil (especially computers of all kinds, while it was found that there is a large use of devices, equipment and accessories), the results indicated the use of a few technologies for the types of technologies.