The Assessment of the Internal Control System for the Enterprises Using Information Technology: Field Study in Yemeni Audit Offices.

Abstract

The primary objective of this study is to assess the internal control system for the enterprises using information technology. The field study included the big Yemeni audit offices, and was based on questionnaire collected from (35) senior audit managers, audit managers, assistant audit managers, and senior auditors. The data was analysed using the Statistical Program for Social Sciences (SPSS) program. The study results revealed that the obstacles in assessing the internal control system were high, i.e. (66 %.). It also revealed that the components of the internal control were low, i.e.( 41%). Finally, the study revealed that the requirements needed in audit firms to assess the internal control system are not sufficient, i.e. (76%).