Abstract

This research aimed to study the impact of information technologh (independent variable) with it is components which involve (machinery, sofware, procedures, database, human resources, and networks) on development the procedures of internal audit (dependent variable).
The problem which, the research studied was, little having the government organization, system of internal audit under the development of information technologh.
The research was ended with many conclusions, one of the more importance than it is Information technologh is considered, one of the main causes of emergence of economy which is based on knowledge, and the oeganization entered to new business activities, as it participate with rmergence the new economical phenomena, such as, globalizations, electronic trade, numerical organizations, etc.
And, the research was ended with many recomondations, two of the more importance than it are:
preparation the edncational programmes about the importance of electronic techniaues, and training the employces substitution the procedures of internal andit with classic work techniques.