الملخص

الخلاصة
Abstract This study aims at identifying the possibility of enhancing the work of internal auditing using information technology at the University of Maysan, The study reached a number of results, the most important of which is the urgent need for the auditors of the University of Maysan to use information technology in the audit process, The research has reached a number of recommendations, the most important of which is the work on the use of information technology for its obvious impact in controlling the quality of the audit process and facilitating the auditing services, as well as the importance of providing computer equipment and accessories In all the audit divisions to handle the evidence and prepare financial reports and the storage of data and information being considered a key part in the completion of external and internal processes and their importance in controlling the audit process, and linking all the people of accounts and auditing in the faculties of the Division of Accounts and control in the Presidency of the University.