دور تكنولوجيا المعلومات في تفعيل التدقيق الداخلي في البنوك التجارية

Abstract

This study aims to clarify the role of information technology in enhancing internal auditing in commercial banks. To achieve this goal ،the study covered theoretical and practical aspects ،comprising an introduction ،two hapters ،and a conclusion. The questionnaire method was employed in the practical part to collect data ،which were processed using the statistical software SPSS. The study findings led to several results ،the most important of which are:• Information technology has a fundamental role in supporting and improving the methods and procedures of auditing.• The use of information technology in the auditing process is essential for enhancing its effectiveness and efficiency