Review on Development of the Internal Control System

Abstract

This review concerned with control system, the scientific development and the increasing growth in the fields of economic activity led to the large size of government institutions. Purpose of the review research: The responsibilities incumbent on it are increased in achieving the welfare of society, and since internal control is an inevitable matter. Review research problem and Objective: Modern scientific management is required to preserve available resources, as well as in evaluating the performance of government institutions to know strengths and support them, diagnose weaknesses and address them through a set of indicators and programs developed accentuate the purpose.
Solutions and Conclusions: With the growing use of information technology, many companies, especially the public shareholding, have worked to take advantage of data processing electronically, so that information technology has become part of the company's environment, and if information technology continues to affect the operations of different companies and process their data, internal control systems must keep pace with these developments. Since the most business organizations attracting technology to public joint-stock companies, this study came to examine the extent of the ability of the internal control systems in these companies to keep pace with information technology requirements from the point of view of internal auditors.