Abstract

The main object of the current study is to review the effect of information technology (IT) on internal auditing and the main question of the study is: How is the effect of information technology on internal auditing and each of its aspects including planning, internal control, investigation and reporting? The results of the study reveal that IT helps its users improve their performance. IT enables its users perform their duties with a higher validity. Those using IT say that it helps them focus and have a good feeling for their promotion.

Key words: Information technology (IT), internal auditing, internal control, planning, reporting, investigation of auditors, and computer.