منطلقات فعالية نظام الرقابة الداخلية الالكترونية و تكنولوجيا المعلومات : مدخل نظري

Abstract EN

The study aims to research the relationship between the internal control system and information technology.

To show the relationship, various trends between the variables were analyzed within the theoretical and philosophical literature currently on the table.The results showed that there are important interrelationships between the internal control system and information technology, and therefore the study recommends that more applied studies be carried out in this aspect to identify the various structural effects with regard to the use of information technology in the areas of control, accounting and auditing