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Evaluation of the role of information technology in the effectiveness of internal audit (Case study Melli Bank of Iran branches in Sistan and Baluchistan province (
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Momeni, A., & Ebrahim Nakhaee, H. (2018). Evaluation of the role of information technology in the effectiveness of internal audit (Case study Melli Bank of Iran branches in Sistan and Baluchistan province (. Revista Publicando, 5(15(2), 1610-1620. https://revistapublicando.org/revista/index.php/crv/article/view/1560

Resumen

Today, the importance of information technology and communications has been clearly specified to increase the speed and accuracy of the various activities of organizations and the relationship between its various components together, and thus increase their effectiveness. The purpose of this research is to investigate the role of information technology in increasing the effectiveness of the internal audit. The statistical population of the study consisted of 120 heads of banks and employees of different parts of internal audit of Iran Melli Bank Branches in Sistan and Baluchestan province. Of these, 92 samples were selected as research samples according to the sample size formula. The method of sampling in this research is Krjusi Morgan method. Then the questionnaire has been distributed among them and then collected. The research questionnaire contains 30 questions based on the research hypotheses. To assess the validity of the questionnaire, content validity was used and the Cronbach's alpha method was used to calculate the validity coefficient of the measure in this research.

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Referencias

Musavi, Reza. (2007), "The role of information technology in everything, first national management conference", Young researchers club, islamic azad university, Firoozkooh branch.

Ranjbarian, Rasoul. (2013). "Principles of Entrepreneurship (Public Entrepreneurship), Urmia: Islamic Azad University Press, Urmia Branch, second edition

Nasehi, Ali. (2001). "A view of the State of Science and Technology in the Country of Librarianship and Information Science, Vol. 9, No. 3.

Neystanaki, Mahdi, Goli, Abbas; and Akram Afsay (2012), The role of information technology in accounting and auditing. Regional accounting conference in the information technology age, islamic azad University, Minoo Dasht Branch.

Arabi, Mehdi (2009), Influence of Information Technology on Accounting Information System. Tadbir Quarterly, No. 210

Beaman, I., & Richardson, B. (2007). Information technology, decision support and management accounting roles. Journal of Applied Management Accounting Research, 5(1), 59.

Wong, C. W., Lai, K. H., Cheng, T. C. E., & Lun, Y. V. (2015). The role of IT-enabled collaborative decision making in inter-organizational information integration to improve customer service performance. International Journal of Production Economics, 159, 56-65.

Moorthy, M. K., Voon, O. O., Samsuri, C. A. S. B., Gopalan, M., & Yew, K. T. (2012). Application of information technology in management accounting decision making. International Journal of Academic Research in Business and Social Sciences, 2(3), 1.

Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), 77-90.

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