Notes from table 4 that the study s

Notes from table 4 that the study sample tend to accept paragraph 9 the highest degree of acceptance, as is clear
from a very high class and this reflected the average 4.29 and this paragraph is in possession of various
information technology tools for accounting help Checker to perform duties thoroughly and this is reflected in
the increased investment in information technology to reduce costs in the long-term perspective, notes that the
second paragraph of the second impact on the degree of approval of the ownership Of information technology
tools with a great effect on changing the style and type of centralized or decentralized also affects the focus or
intensity of external control represented by the external auditor, as noted in the third paragraph have lower
approval by members of the sample and of the role of internal audit and the internal control system In
determining the extent of a company's information technology tools, audit, and determine the costs for those
programs to apply cost-benefit policy and choose appropriate tools that assist in attaining the objectives of the
audit of banks long term. Also notes that the average premise is 3.15 and is higher than the mean proposition 3
the study sample members agree that owning information technology tools such as the conditional operator has
an impact.
Table 6. Reviews the study sample with variable size information technology tools