دور التدقيق الداخلي في مواجهة مخاطر الاعلام الآلي بالمؤسسة الاقتصادية

Abstract

This study seeks to analyze the role of internal auditing in mitigating risks associated with automated data processing (IT) within organizations, while highlighting how to evaluate control and governance systems for information systems. The study relied on the descriptive and analytical approach to understand the nature of these risks and how to deal with them, and reviews how internal auditing contributes to enhancing the reliability of information and ensuring its integrity. It was concluded that internal auditing plays a pivotal role in reducing operational, financial, and legal risks resulting from the use of automated data processing systems, and contributes to supporting control systems and improving the quality of information used in making accurate decisions based on reliable data within the organization.