إمكانية إدارة مخاطر تقنية المعلومات وانعكاسها في جودة التدقيق الداخلي

الملخص EN

The research aims at the possibility of managing information technology risks and their impact on the quality of internal auditing, through enabling measures in accordance with the latest control frameworks for the management of information technology and the extent of its impact on the audit and accounting profession at the level of the economic unit in order to achieve the desired goals, and finally the research aims to the effect of limiting among these risks is the quality of the internal audit, through the planning of the audit process, the timing of its procedures, maximizing the value of the economic unit "the added value", and obtaining data that are accurate, impartial and reliable.

the fields of auditing and information technology, in order to enhance the quality of internal auditing, and add an optimal value to the unit subject to it.