دور المراجعة الداخلية في الحد من الاحتيال الحاسوبي في منشآت الأعمال: دراسة ميدانية على عينة من المصارف العاملة بولاية الخرطوم

Abstract EN

This study aims to identify the internal audit, its objectives and means, as well as identifly and study computer fraud that is often committed thought accounting information systems, and then to know the role that the internal audit can ply in reducing computer fraud in business establishments, where the problem of the study was to determine the role of internal audit reducing the different types of computer fraud (input, processor, computer, instructions, data outputs), five hypotheses hav been formulated: there is a statistically significant relationship between internal audit and computer fraud reduction with iputs.

the study reached conclusions that demonstrated the effective role of internal audit in reducing computer fraud.

the study recommended the necessity of paying attention to internal audot, activating it and developing it to keep pace with changes in the economic environment to reduce computer fraud and achieve the objectives of the establisments.