2023, Vol. 5, Issue 1, Part A

author(s)
Kareem Jaber Khalaf and Tamima Alhasan

abstract
Present study aimed to identify the impact of information technology on the work of the pre-disbursement control and determining its impact on the performance strength of the internal auditor. Main objective of this research is to urge the use of modern technology in the implementation of control and internal auditing, Where the concept of technology and its types were addressed in the theoretical aspect. The analytical descriptive methodology was adopted in this study. For this reason, a questionnaire of 27 questions was created. Five Likert scale was used. The questionnaire was organized to find out the opinions of specialists and stakeholders of accountants, auditors and other employees, from the owners of Wasit University. The (82) electronic copies of the questionnaire were distributed, and retrieved 100%. Statically tools are used to examine the collected answers. The result should that there is a significant impact of information technology on pre-disbursement audits, a field study at Wasit University.