دور التدقيق الداخلي في تحديد و تقييم المخاطر التشغيلية لتكنولوجيا المعلومات في عينة من الشركات العراقية في محافظة البصرة

الملخص EN

The purpose of the research is to know the role of internal auditing in identifying and evaluating the operational risks of information technology in a sample of Iraqi companies in Basra governorate through the internal audit plans procedures and reports qualifications and skills possessed by the internal auditor Assess the operational risks of information technology and then report them to the company's management.

To achieve this goal the researchers designed a questionnaire form as a data collection tool from the study sample of 130 internal auditors and senior management members working in six Iraqi companies belonging to four sectors.

In the light of the theoretical and practical study of the subject the researchers reached a number of conclusions whether or not there is an internal audit role in identifying and evaluating the operational risks of information technology in Iraqi companies.

In light of these conclusions the researchers recommend that the management of Iraqi companies should increase their interest in the internal audit activities and give them more powers to help them ascertain the adequacy and validity of policies and procedures adopted to address the operational risks of information technology and control.