تأثير تكنولوجيا المعلومات على جودة التدقيق الداخلي

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Date

2016

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Publisher

جامعة المسيلة

Abstract

This research aims to study the reality of the impact of the use technology information on the quality of the internal audit, find out the extent of the contribution of use in economic institutions,and to show the impact of the use of information technology in the audit process and the risks resulting from their use, soi t has been addressed in this research is to identify internal audit and the impact use of information technology on the quality of the infernal audit , as well as the importance of information technology in organizations but no doubt that the use information technology has benefits and advantages, but the changes in the IT environment development have led to the emergence of risks in the IT environment.

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Keywords

information technology, internal audit, internal audit quality

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