فهرست نشریات علمی دسترسی آزاد ایران

Comprehensive studies have been conducted to update the information system and improve the performance of internal audit. Internal audit can help management make decisions more efficiently and effectively. This research investigates the effect of business intelligence tools on increasing the efficiency of internal audit with a case study in the Middle East. This research used a questionnaire construed on the previous research and the opinion of elites. Its statistical population was the companies in the Middle East with 230 internal audit personnel. 196 employees of these companies were selected as a statistical sample according to Morgan's table. Therefore, this research analyzes the studies and examines their findings. The analysis of the results of the questionnaire reveals that there is a significant relationship between business intelligence tools and an increase in internal audit productivity. Finally, this research shows that the key to business success for many companies is the correct use of data through business intelligence tools to make appropriate decisions.