information technology environment,

information technology environment, identify environmental factors affecting business and information
extraction from the environment and that the company take decisions in good time, especially if the environment
is rapidly changing, as well as the ability to identify emerging issues and ICT issues (Grand, 2002, p 9).
When the auditor determines the conditions of uncertainty in the information technology environment conditions,
those conditions should be measurable as a percentage of the circumstances confirm that this internal control
system to identify strengths, weaknesses and attempt to mitigate the weaknesses and strengths of the company,
so that your IT environment is complex (Ozier, 1999, p. 14).
The process of understanding the company's operating environment requires a long experience in dealing with
environmental factors also need to be trained in information technology risk affecting the working environment
of the company, the auditor must also exercise training and education programmers on information security risks
and their impacts on the environment and especially under regulations issued by the Department or the internal
control system (Ozier B, 2001, p. 8).
The electronic work environment whose auditors review the level of integration of internal control with the
information technology environment, to provide management information technology systems stability and
control of environmental factors in addition to providing the Administration how to improve the control systems
information technology environment (Oliphant, 2004, p. 25).
The most important activities related to the it environment and that must be the focus of the Auditors:
information processing and control physical oversight of sensitive assets and the separation of powers, and
control the correct recording of transactions and events in a timely manner and provide information (The
Palestinian Association of accountants and Auditors, 2002, p. 12).
Can drive more than you expect for old computers, as they try to keep them as long as possible, and consider the
information technology organizations to reduce costs, these services need to have the tools of modern technology
so that they can achieve that goal, which means the need for additional costs for many variables that you will get
from it. Here comes the role of internal audit in the company must evaluate the risks of the technology related to
the possession of old computers and suitability for the accounting software of the company and assessment of the
additional costs for the company (Mccllum, 2003, p. 29).
Most companies also started to assess the risks of owning a certified software necessary to run the accounting
software, as well as other costs associated with accounting software, and the extent of its presence in the
company, and the specification of computers needed to run those programs. And that means the cost associated
with automated accounting software and tools to run, such as a certificate of purchase program Windows or other
programs like Excel or access, so comes the role of internal audit and the internal control system in determining
the extent of a company and auditing tools and identify specific costs and other related costs, in addition to
assessing the need for such programmers and other tools as the it environment changes that affect business and
company activities. One of the most important reasons for using accounting software companies is to find and
identify a position (Silton, 2003, p. 4).
Because of the rapid change in information technology, it is necessary to own the development of control
procedures in order to be effective, changes in technology and its applications and the transition to electronic
commerce and the expansion of applications of communication networks, will change the specific regulatory
activities and can be applied and how to apply them. As computers developed put additional responsibilities for
data processing to the end user, it is necessary to determine the appropriate control procedures and application
(Jagdish, 2000, p. 13).
The agent property in corporations is a policeman to adopt information technology as the use of technology in
the home would be costly for the company and thus affect the profits of the company as well as the rapidly
changing regulations under the information technology environment that increases the risk to the assets and
property of the company and the shareholders' strong influence on board as General Authority the property
affects the management philosophy and trends, as well as to the organizational structure of the company, and the
property affect corporate performance by influencing their objectives which are based primarily on profit, and
profit with high demands to engage in risk equivalent, where bureaucratic level drops, and the element property
is of great influence on changing the style and type of centralized or decentralized also affects the focus or
intensity of external oversight (Odeh, 1999, p. 62).
The Board of Directors in companies subject to supervision, it is not the end, because of the recommendations
and the powers of the Governing Council shall enact from shareholders and the owners are established by the
company, as they put their money in for profit, and on the Board of Directors, external oversight by the auditor

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lingkungan teknologi informasi, mengidentifikasi faktor-faktor lingkungan yang mempengaruhi bisnis dan informasiekstraksi dari lingkungan dan bahwa perusahaan mengambil keputusan dalam waktu yang baik, terutama jika lingkunganyang cepat berubah, serta kemampuan untuk mengidentifikasi masalah muncul dan isu-isu ICT (Grand, 2002, p 9).Kapan auditor menentukan kondisi ketidakpastian dalam kondisi lingkungan teknologi informasi,kondisi tersebut harus diukur sebagai persentase dari keadaan mengkonfirmasi bahwa ini internal controlsistem untuk mengidentifikasi kekuatan, kelemahan, dan upaya untuk mengurangi kelemahan dan kekuatan perusahaan,sehingga lingkungan IT Anda kompleks (Ozier, 1999, p. 14).Proses pemahaman lingkungan operasi perusahaan membutuhkan pengalaman panjang dalam berurusan denganfaktor lingkungan juga perlu dilatih dalam risiko teknologi informasi yang mempengaruhi lingkungan kerjaperusahaan, auditor juga harus berolahraga programer pendidikan dan pelatihan di risiko keamanan informasidan dampaknya terhadap lingkungan dan terutama di bawah peraturan-peraturan yang dikeluarkan oleh Departemen atau internalmengontrol sistem (Ozier B, 2001, p. 8).Lingkungan kerja elektronik auditor yang meninjau tingkat integrasi pengendalian internal denganlingkungan teknologi informasi, untuk menyediakan manajemen informasi teknologi sistem stabilitas danmengendalikan faktor-faktor lingkungan Selain memberikan administrasi bagaimana memperbaiki sistem kontrollingkungan teknologi informasi (Oliphant, 2004, halaman 25).Kegiatan yang paling penting yang berkaitan dengan TI lingkungan dan yang harus menjadi fokus Auditor:informasi pengolahan dan kontrol fisik pengawasan aset sensitif dan pemisahan kekuasaan, danmengontrol benar rekaman transaksi dan acara secara tepat waktu dan memberikan informasi (Palestina Asosiasi akuntan dan auditor, 2002, MS 12).Dapat berkendara lebih dari yang Anda harapkan untuk komputer tua, ketika mereka mencoba untuk menjaga mereka sebagai panjang sebanyak mungkin, dan mempertimbangkanorganisasi teknologi informasi untuk mengurangi biaya, Layanan ini harus memiliki alat-alat teknologi modernsehingga mereka dapat mencapai tujuan tersebut, yang berarti kebutuhan untuk biaya tambahan untuk banyak variabel bahwa Anda akan mendapatkandari itu. Di sinilah peran internal audit di perusahaan harus mengevaluasi risiko yang berhubungan dengan teknologikepemilikan komputer tua dan kesesuaian untuk perangkat lunak akuntansi perusahaan dan penilaianbiaya tambahan untuk perusahaan (Mccllum, 2003, MS 29).Sebagian besar perusahaan juga mulai untuk menilai risiko memiliki perangkat lunak bersertifikat yang diperlukan untuk menjalankan akuntansiperangkat lunak, serta biaya lainnya yang terkait dengan perangkat lunak akuntansi, dan tingkat kehadirannya diperusahaan, dan spesifikasi komputer yang diperlukan untuk menjalankan program-program tersebut. Dan itu berarti biaya yang terkaitdengan otomatis perangkat lunak akuntansi dan alat-alat untuk menjalankan, seperti sertifikat pembelian program Windows atau lainnyaprograms like Excel or access, so comes the role of internal audit and the internal control system in determiningthe extent of a company and auditing tools and identify specific costs and other related costs, in addition toassessing the need for such programmers and other tools as the it environment changes that affect business andcompany activities. One of the most important reasons for using accounting software companies is to find andidentify a position (Silton, 2003, p. 4).Because of the rapid change in information technology, it is necessary to own the development of controlprocedures in order to be effective, changes in technology and its applications and the transition to electroniccommerce and the expansion of applications of communication networks, will change the specific regulatoryactivities and can be applied and how to apply them. As computers developed put additional responsibilities fordata processing to the end user, it is necessary to determine the appropriate control procedures and application(Jagdish, 2000, p. 13).The agent property in corporations is a policeman to adopt information technology as the use of technology inthe home would be costly for the company and thus affect the profits of the company as well as the rapidlychanging regulations under the information technology environment that increases the risk to the assets andproperty of the company and the shareholders' strong influence on board as General Authority the propertymempengaruhi filosofi manajemen dan tren, serta tentang struktur organisasi perusahaan, danProperti mempengaruhi kinerja perusahaan dengan mempengaruhi tujuan mereka yang didasarkan terutama pada keuntungan, danlaba dengan tuntutan tinggi untuk terlibat dalam risiko setara, dimana birokrasi tingkat tetes, dan elemen propertiadalah besar pengaruh pada mengubah gaya dan jenis terpusat atau desentralisasi juga mempengaruhi fokus atauintensitas pengawasan eksternal (dari Nelio, 1999, hlm. 62).Dewan Direksi dalam perusahaan subjek untuk pengawasan, itu bukan akhir, karena rekomendasikekuasaan Dewan Pengurus harus menetapkan dari pemegang saham dan pemilik yang didirikan olehperusahaan, seperti mereka menaruh uang mereka di untuk keuntungan, dan Dewan Direksi, eksternal pengawasan oleh auditor