Abstract

Form of internal controls one of the frameworks of modern adopted by the Committee to Support the organizations "Committee of Sponsoring Organization" and the acronym (COSO), which takes into account the goal-setting first and then assessing the likelihood of exposure of those objectives to threats, and then are designed internal control procedures that reduce risk, and at the same time provide reasonable assurance to achieve the objectives of the organization and the introduction of all new developments to the system. The focus of the recent trend of internal control integration between the management of risks to the organization and internal control frameworks (Enterprise Risk Management - Integrated Frame work) and acronym (ERM), which provides the organization with management in conditions of uncertainty about the risks and prospects in order to create value and maintain. Developments have continued in the internal control systems on the one hand, competition between economic units on the other hand, has led to many challenges, through the use of modern technology and create new methods in development, which required the development of all sub-systems of control and their internal control systems, and then review the internal control structure and the extent of acceptance of this technology, computer-based email and its effectiveness in providing information that supports the system's ability to adopt them.
On this basis, it has been dealt with subject of research in five sections, as was the first section of the research methodology, addressing the second section where the theoretical framework for internal control system, and the third section to the problems and limits the use of Computer-mail, while the fourth section was dedicated to study the impact of the use of computer e-on components of the internal control system, while the fifth section devoted to demonstrate the main conclusions and recommendations .