Abstract

Internal auditors are expected to increase the auditing of IT in their organization, but despite all the inherent advantages of information technology, yet its use is associated with employee resistance to adoption of information technology. The purpose of this is to explain the mechanism of influence of organizational factors, social, technology, perception and usage of IT internal audit as internal auditors is among the factors influencing the adoption of information technology. Using data collected from a sample of internal auditors as well as the Analytic Hierarchy Process (AHP) to rank the factors, binomial test results (relative) certain theory that all factors, internal auditors are effective adoption of information technology among, factors such technology is the most effective factor among other factors. More attentive to the importance of factors such as technology, relevance and results of using information technologies as well as the quality and quantity of outputs used, on acceptance of data across IT Systems, increasing the internal auditors, The reason is that if internal auditors are not comfortable with the use of advanced information technology, it is much less likely to use technology, even when the technology for the benefit of the organization.