Information Technology Audit by Internal Auditors

In this paper, the objective pursued, the first objective is to provide the estimated time that the internal auditors on audit organization's IT(Information Technology) spend. the second objective of this paper is to identify the key variables associated IT audits by internal auditors. because this study is to investigate the use of sophisticated information technologies in order to maintain a competitive advantage and to realize the economic benefits is essential. The staff at various levels of the business units to perform daily activities of their IT systems. In fact, electronic documents are replacing paper documents. In fact, it can be difficult to find companies that at least one of the areas of financial reporting, operational and compliance purposes, they should not use the information. computer information systems and information technology have become an essential component of most organizations. consequently, in cases such as for ensuring that systems are controlled enough, safe enough, and as i mentioned, the act is required for IT audits.