The Impact of Using the Electronic Work Environment to Develop the Performance of Internal Auditor in Islamic Banks in the State of Kuwait

Abstract

The study aimed at showing the effect of the electronic work environment on the performance of the internal auditors in the Islamic banks in Kuwait in terms of the qualifications required in the internal auditor to keep abreast of developments in the electronic work environment, in addition to the effect of using the electronic manual from the internal auditor. The study was based on the questionnaire, which was distributed to the internal auditors of the Islamic banks in the State of Kuwait, and 73% of the study's total number of 72 internal auditors were recovered. The main findings of the study are that the internal auditors of the Islamic banks in Kuwait possess the necessary knowledge of the components of the computer networks to serve the internal auditing process, and this has helped in the stability of the circulation of financial statements among the persons authorized by law to view the financial statements, which gives them confidentiality and security. The main recommendations of the study: The need for external auditors to rely on the electronic evidence used by the internal auditors because of the advantages achieved through the existence of the process of integration and coordination between the internal auditor and the external auditor in conducting the audit of the banks In Kuwait