The effect of Computerized Information Systems on Auditing and Internal control (Applied Study on Central Organization for Control and Accounting, Yemen)

This study aims to determine the relationship between the used computerized information systems and the internal control systems, the impact of computerization processes, and the extent of improving internal control to develop computerized information in the supervisory authority in the Republic of Yemen. When the researcher adopted the descriptive and analytical approach and in-depth interviews for this study, the researcher used the questionnaire tool to collect data in addition to the comprehensive survey method to take samples from the study population from the public departments with which they work, which has a direct role in internal audit and control procedures. This study relied on more than 21 research studies from which 13 published studies were extracted as studies to enhance the researcher's analytical results. This study also relied on a case study of more than 115 samples based on questionnaires and in-depth interviews, as the Central Organization for Control and Accounting in Yemen represents the supreme authority of the regulatory authorities in addition to that. The results indicate that there is a group of studies that carry a repeated concept, and these studies follow either descriptive statistics or analytical regression. Based on the above mentioned, the results indicate a clear impact on improving the control process and the speed of internal auditing. But the performance depends on several factors, the most important of which is the employee's conviction, his acquired skills, the employee's abilities in dealing with information systems, and taking legal action by senior leaders. This study contributes to describing an appropriate mechanism to improve control processes in the environment of information systems, especially when they are present in an environment full of challenges and frustrations and how to overcome and deal with them in the future.