“خبرة المدقق الداخلي في ظل تكنولوجيا المعلومات للحد من اختراق البيانات المحاسبية وتأثيرها على استمرارية الشركة”

The experience of the internal auditor in the light of information technology to reduce the penetration of computerized accounting data

The research aims to study the impact of the internal auditor’s experience in the light of information technology to reduce the penetration of computerized financial data and to identify the impact of the experience of the internal auditor in the presence of technological challenges on the continuity of the company, and to draw the attention of internal auditors to seek to develop their skills and experience in the field of technology to face the risk of data penetration and ensure Company continuity.
To achieve this goal, a questionnaire was designed as a tool for collecting data consisting of 211 questionnaires and distributed to internal auditors in Iraqi banks and industrial companies listed on the Iraq Stock Exchange. Amos and appropriate statistical methods in testing hypotheses, and it was concluded that there are risks that companies are exposed to through data penetration in the presence of information technology, which affects the continuity of the company, which should be reduced by benefiting from the experience of the internal auditor in the field of computers and technology.
The study recommends raising the experience of internal auditors in the field of information technology by involving them in specialized courses to discover methods of fraud and computer penetration and how to reduce it.