Abstract :

This research aims to investigate the problems and risks that threaten the electronic computing of internal auditing and to identify the methods that limit them. To analyze the data, the research adopted (SPSS) program and that is for testing the hypotheses which include: there is a statistically significant relationship between the computerization of internal audit systems and internal control in controlling public funds. The research came out with many results such as computerization of internal audit systems helps in identifying the main and subsidiary goals of departments which helps in achieving the set goals, computerized reports lead to effective managerial supervision of the work environment, and help in controlling public funds and quick interaction with complaints. The research recommended many recommendations, including the need for computerizing of internal audit system which helps in achieving the set goals and activating the continuous evaluation of control methods under the computerized system.