دور نظـــم المعلومات المحاسبية الإلكترونية في تعزيز جودة المراجعة الداخلية دراسة تطبيقية على المصارف التجارية الخاصة الليبية

Abstract

The main objective of conducting this study is to know the role of electronic accounting information systems in enhancing the quality of internal auditing. The main hypothesis in this study states that there is a positive and statistically significant effect of electronic accounting information systems on the quality of the internal audit, which has proven using the multiple linear regression equation according to the Statistical Package for Social Sciences (SPSS). The researcher recommended the necessity of meeting the internal audit quality requirements in the private commercial banks of the Libyan state. As for the researchers' future recommendations, a study can conducted on the risks of electronic accounting information systems on the quality of internal auditing.