اثر تكنولوجيا المعلومات على فاعلية نظام الرقابة الداخلية

Abstract

This study came to answer the main problem: To what extent can information technology support the effectiveness of the internal control system? This is because the use of information technology has become in many areas, and this is because of the speed and accuracy of performance, especially with the development and complexity of the various administrative and operational processes and the difficulty of monitoring, and hence became relied upon to facilitate and speed up controls. In order to achieve this goal, the study came in its theoretical and practical aspects, with an introduction, two chapters and a conclusion. The use of the questionnaire method in the practical aspect of data collection, which targeted a group of academicians and specialists in the field of specialization, was addressed in accordance with the statistical program SPSS 21. The study concluded with a number of results: Information technology plays a key role in enhancing the effectiveness of the internal control system and improving its procedures and methods.