Abstract
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.
References
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.
You are free to:
Share — copy and redistribute the material in any medium or format.
Adapt — remix, transform, and build upon the material.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
NonCommercial — You may not use the material for commercial purposes.
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.