The Effect of Using Information Technology on Internal Audit Efficiency in Iraqi Governmental Units- an Experimental Study

This research aims to identify the impact of the use of information technology on the efficiency of internal auditing in light of the e-business environment in government units, and to identify the tremendous development of information technology in public sectors such as e-government that has been developed to support national information technology. And the impact of the use of information technology, such as the adoption of general audit programs, which will affect the efficiency of internal auditing by improving the performance of the tasks of internal auditors and raising their scientific level. The information technology environment, and the research hypotheses were tested through the Expirimental study.
   The sample reached (65) internal auditors from the Iraqi government units from the Diwan of Endowments. The questions of the two experiments were distributed electronically. The results reached to the acceptance of the two hypotheses of the research, and the results revealed the positive impact of the use of information technology on the efficiency of the internal audit in government units, as well as the existence of a positive impact of the scientific qualification of the internal auditor in the light of the information technology environment on the efficiency of the internal audit.