The impact of information technology use on the development of the internal audit profession in government units in Sudan: A field study of a sample of internal auditors in Kassala State

Abstract

This study aimed to identify the current state of information technology use in internal auditing within government units، to examine and analyze the impact of information technology on internal audit procedures in Sudanese government units، and to identify the most significant obstacles facing the internal audit process in light of information technology use.
The study's problem was the increasing instances of embezzlement of public funds resulting from the weak performance of internal audit departments in government units، particularly within an accounting environment that utilizes information technology. To achieve the study's objectives، SPSS software was used to analyze the questionnaire.
The study reached several conclusions، most notably: that most internal auditors recognize the importance of using information technology in the internal audit process; and that there are obstacles affecting the implementation of internal audit procedures in Sudanese government units when using information technology. These obstacles include the lack of attention from internal audit management to enhancing the skills of internal auditors through adequate training courses، as well as the unavailability of information technology infrastructure in government units for use in internal auditing.
The study recommended providing a suitable infrastructure for implementing information technology in government units، providing adequate means for securing accounting information in government units، and assisting government units by providing budgets that enable them to meet the cost of implementing information technology.