دور المراجعة الداخلية في زيادة فاعلية اداء الحكومة الالكترونية (دراسة ميدانية غلي عينة من الوحدات الحكومية)

Abstract

Abstract The study investigated the role of internal auditing in increasing the effectiveness of e-govemment performance, problem of the study in raising the following main question the extend impact of the efficiency and independence of the intemal auditor and his ability on the intemal organization of the department of internal audit on the effectiveness of e- government performance, study aimed to identify influencing factors in the effectiveness of the internal audit of e-government services in government units, to achieve the objectives of the study, the researcher tested the validity of these hypothesis professionalism of internal auditor affect in increasing of e- govemment performance effectiveness, independence of the internal auditor affect in increasing the e-govemment performance effectiveness, the internal organization of the body of intemal audit affect the increase the e-govemment performance effectiveness. The researcher adopted the historical approach, deductive, inductive approaches addition to the descriptive analytical approach for conducting the study. The study revealed a several results, including a good knowledge of internal auditor of e-government transactions lead to increase the effectiveness of e-government performance, commitment of the internal auditor to professional practice standards and principle of internal auditors professional lead to increase the effectiveness of e-govemment performance, the adoption of intemal audit department the standards of quality control lead to increase the effectiveness of e-government perfonnance. The study also recommended several recommendations the most important the intemal auditor must be familiarity with the nature of e-govemment transactions in government units, the obligation of the intemal auditor to review professional practice and professional standards behavior for intemal auditors, administration of the internal audit department must adopt quality control standards. a