The Information Technology and Its Role in Internal Monitoring

ABSTARCT: The quick, consecutive developments in the world of information technology have led to the use of computers in the systems of accountings and management of institutions in general. Thus, the modern approach of the internal monitoring systems was concentrated on the integrity between the general structure of internal monitoring and the other managements of the institution, which contributes in managing the institution in inappropriate circumstances (uncertainty) so that the institution is able to protect its existence and durability in the competitional context with the rest of the institutions, through depending on the ability of the internal monitoring systems to develop the factors of efficiency and ensure the implementation of the plans constructed by the management. Therefore, the internal monitoring was depended on in reducing the percentage of risk the institution might be under, through determining the goals of the institution first, and then the expectations of possibility of the institution’s goals being under different threats, and according to that the procedures of the internal monitoring are determined to reduce the risks, which provides some plausible guarantees in achieving the goals of the institution through providing developed and appropriate monitoring systems. Many challenges have arose as a result of competition between economical institutions on one hand, and the continuous development in the methods of the internal monitoring on the other, which led to the emergence of vast challenges in innovating and applying a modern technique of the internal monitoring system depending on the structure of the internal monitoring system and its ability to take in this new technique on computers, and the ability of its systems in providing the data and information to support the system’s ability to adopt it. According to what was mentioned earlier, we will look into the subject of the research in five chapters, where the first chapter shows the methodology of the research, and the second chapter looks into the frame of the internal monitoring concepts, as for the third chapter, it takes the frame of information technology, concepts, while the fourth chapter was designated to study the effects of the role of information technology on the internal monitoring system, as for the fifth chapter, it is the epilogue of the research and the most important conclusions and recommendations that this research has reached.