Increasing the Efficiency of Internal and External Audit Performance Under the Use of Information Technology

A Field Study of a Sample of the Internal and External Auditor in the City of Erbil

Abstract

This subject is even more important considering that the information technology plays an important role in the job of the auditing. In addition information technology plays a main role in the business environment through the accounting data to ensure correct economic decisions which are exposed to auditing. So using information technology made new challenges for the internal auditing and external auditing, especially in Kurdistan Region- Iraq’s market. And here comes the significance of the research which diagnoses the effects of these challenges and suggests how to find the proper solutions for them.  To endorse the study hypotheses, a questionnaire was prepared and distributed to a number of employees in internal auditing in companies and external auditing in Erbil. For the questionnaire data analysis, SPSS was used. As a result of the analysis, the researcher came out with a number of conclusions, such as The researcher concluded that using the information technology tools highly affect business monitoring and controlling processes through its prompt error detection and correction, as well as massive control over the threats and dangers through manipulation and fraud, and the researcher recommended to promote awareness of internal auditor and external auditor  variables and information technology in the auditing  through spreading the culture of the use of information technology through training courses.