مدى تطبيق إجراءات المراجعة الداخلية الخاصة ببيئة نظم تكنولوجيا المعلومات في الشركات النفطية

Abstract EN

Internal auditing is one of the most important f subjects of interest to researchers, because internal auditing is the first line of defense in preventing errors and minimizing risk aimed J to preserving the assets of institutions.

On <_ the other hand, because operations at modern companies are increasingly computerized, internal auditing of information systems are ‘ used to ensure information-related controls and processes are working properly.

The ^ objective of this study was to assess the extent to which internal audit procedures applied to information technology systems, factors affecting the extent of c implementation in Libyan oil companies.

The results showed that there is an application of the internal audit procedures in the Libyan oil companies, and that it is at an average level.

Based on the previous results, the study recommends the need to hold training courses and seminars for the employees of the internal control department c in the Libyan oil companies to introduce ^ how to implement the internal audit procedures related to the IT environment.