The Case

Today, the world is witnessing a remarkable development in the role that information technologies play in all areas of the economic and social life of countries.

Since internal auditing is $"$an independent and objective activity that provides assurances and advisory services with the aim of adding value to the organization and improving its operations, and helps in achieving the organization's objectives by following an organized, systematic approach to evaluate and improve the effectiveness of governance, risk management and control processes," the use of information technologies in this field has become an urgent need and a necessity. The basics of the success of the Internal Audit Department in performing its tasks with the required speed and accuracy.

Required:

Based on the above, discuss within about six pages the most important electronic systems used in the field of internal audit, indicating the most important and most widespread ones.

As much as possible, discuss how the internal auditor uses the most important of these systems. Make reference to the international standards for the professional practice of internal auditing issued by the Institute of Internal Auditors that addressed this field.

The research must contain an introduction, summary and recommendations.

The last page contains the references that were used, arranged in descending alphabetical order.