The Impact of Internal Auditors’ Application for (IT) Requirements on the Audit of Internal Control Systems of Banks (An Applied Study on a Sample of the Banking Sector in UAE—2024)

The study aimed to identify the impact of the internal auditors‘application of information technology requirements on the audit of internal control systems in banks, an applied study on a sample of the banking sector in the UAE, the problem of the study was to identify the internal auditors’ application of information technology requirements in the audit of the internal control system in banks, and the data were analyzed using the statistical analysis program (SPSS). The results of the multiple regression analysis confirmed the existence of a strong correlation and a statistically significant impact of all the variables of the combined independent study (regulatory environment, risk assessment, communication, and information process) in the audit of internal control systems in banks. His study also recommended the need to conduct an IT risk assessment process from time to time and pay attention to the impact of these risks on the internal control system and the need to anticipate them before they occur and find appropriate solutions to them in case they occur.