The effect of applying international standards on internal auditing to enhance the value of information systems governance
م. د أمل محمد سلمان التميمي
Amal Mohammed Salman
م .م .محمد جبار فشاخ الغزي
Mohammed Jabbar Fashakh
mohammed.jabar@uokerbala.edu.iq
Abstract
The research aims to demonstrate the importance of international auditing standards and their role in contributing to the development of control systems and the imposition of governance on information systems, and to indicate the extent to which these standards are applied in economic units of the research sample, as well as that these standards increase the value of information systems governance, and the research has reached international auditing standards It leads to an increase in the work of internal auditing and activation of the value of information governance if it is applied correctly, in addition to that some companies are still reluctant or unable to apply international auditing standards at the present time.
key words:International auditing standards, internal auditing, governance, information systems
