تأثير استخدام تقنية المعلومات على وظيفة التدقيق الداخلي بالتطبيق في جامعة كركوك

Abstract

This research seeks to identify the importance of using modern information technology, and its types that can be used in government units, And how to achieve benefit from it in auditing accounting data, and to clarify the most important problems and obstacles facing the work of the auditor and identify weaknesses during his work and work to solve them, and then find ways to develop the performance of internal auditors by focusing on internal audit standards, and displaying the skills of internal auditors in The government units represented by the presidency of the University of Kirkuk, taking into account the most important procedures and requirements necessary to limit the fundamental errors and fraud facing the internal auditors in their work in light of modern technology . Among the most important conclusions reached by the two researchers: there is a weakness in the use of information technology by the internal auditors in the presidency of the University of Kirkuk, and this leads to taking longer time and exerting more effort than the internal auditors, as well as the lack of training courses for the use of information technology that are provided to the internal auditors in the Control Department and internal auditing in the presidency of the University of Kirkuk, and that these training courses play a major role in helping to detect and reduce fundamental errors and fraud, and the lack of incentives granted to internal auditors, and their disproportion with the work done. Among the most important recommendations made by the two researchers is the need to use modern audit methods in the process of auditing transactions to be completed in a timely manner and reduce the effort and cost in the audit process, and work to increase training courses for internal auditors in the presidency of the University of Kirkuk in order to increase scientific and practical knowledge and develop their experience and self-capabilities And raise the level of professional performance of the internal auditors.