The aim of the present research is performing an informal analysis for internal audit involving the application of complex information system based on fuzzy logic. The same has been applied in internal audit involving the integration of the accounting field into the information systems field. The technological advancements can provide improvements to the work performed by the internal audit. Th...

Introduction The emergence of e-commerce and electronic data interchange (EDI), growth of financial reporting using the Internet, hardware and software developments and improved user data analysis capabilities have made traditional reporting redundant in many circumstances. Traditional financial reporting takes place periodically and is essentially retrospective, offering limited relevance to u...

The purpose of the current study is to develop and validate a multidimensional scale for measuring internal auditing effectiveness (IAE) in Tunisia. authors’ methodological approach based on both qualitative quantitative methodologies. technique was used generate items measure IAE utilised test scale. sample includes 148 chief auditors from Tunisian companies. Data were divided half. First half...

This research focuses on the influence of two independent variables, namely Role Internal Audit and Credit Sales Accounting System one dependent variable, Effectiveness Control Accounts Receivable. The results analysis found that factors have a positive significant hypothesis uses t test shows variables studied are proven to significantly affect variable Effectiveness.