دور المدقق الداخلي والخارجي في ادارة مخاطر التكنولوجيا (دراسة تحليلية مقارنة)

Abstract

           The research aims to describe the environment which use the technology in the field of accounting and the risks associated with the identification of the bodies, which holds the risk management and in particular the role of internal and external auditor, relying on the literature on this subject within the theoretical side, and users questionnaire to gather information side of the field, The researchers found a group of results of the most important that there is an effective role for each of the internal auditor and external in the face of technology risk, and there is no variation significantly in their respective roles, and researchers provided a set of recommendations include the necessity of activating the role of professional organizations and agencies, financial control, was heading in the provision of climate appropriate for improving the role of the auditor in the face of technology risk through the modernization of legislation and moral Almairwale.