The Impacts of Information Technology Governance on Internal Auditing: A literature Review

Abstract

      The relationship between information technology governance (ITG) and internal auditing has been subject to several studies in both past and nowadays. Interest parties in governance and ITG practically has been increased notably, due to financial scandals that shocked financial markets for some of giant companies globally, such as “Enron in 2001”. This paper aimed to trying to wading previous studies that were focusing on ITG and internal audit through reviewing 8 scientific articles that are relevant to the topic in both emerged and developed economics.  This paper will also present the major findings as well as propose the future research related.