Abstract

This study aims to Identify the linking of police supervision of the internal control system and identify the impact of these link in promoting the concept of banking supervision, and highlight the concept of conditional and control areas of evolution and their use. This study depends up on deductive approach: through the questionnaire user-friendly design and characteristics of the study include the study variables and assumptions. the most finding of this study: An Auditors provide management about the reliability of it systems and how to control environmental factors both internal factors or external factors and internal oversight helps to identify opportunities and threats of the external environment and identify the strengths and weaknesses of the internal environment factors. An Auditor shall determine the conditions of uncertainty in the information technology environment which reduces risks of modern technology and investment opportunities by internal oversight, and auditors should focus on expanding the information and try to adjust its deployment in large organizations because it will have a wide range of information about internal activities. Main recommendation are: the auditor training and education programmers on information security risks and their impact on the company's working environment. The role of internal audit and the internal control system in determining a company's information technology tools, audit, and determine the costs for those programs, and conferences, seminars, known researcher conditional control factors on large business organizations particularly banks.

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