The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings

To investigate the factors affecting the implementation of internal audit software systems for better management of commercial holdings listed on the Tehran Stock Exchange.

The methodology in this research is quantitative and survey-applied. The data collection tool was a questionnaire, and structural equations were used to analyze the data. The statistical population is 50 commercial holdings listed on the Tehran Stock Exchange.

The findings show that the components of public economy, the attitude of managers of commercial holdings, knowledge of human resources and mechanisms of corporate governance system are effective in implementing internal audit software in commercial holdings.

Due to the government's share in the economy and the direct and indirect presence in commercial holdings, the establishment of software systems in such enterprises faces obstacles that with the adoption of macro policies and planning and implementation It can provide the necessary basis for the realization of this importantContribution: Accounting, auditing and internal auditing institutions to define, maintain and improve their role, need to acquire new skills and use the latest technologies in the profession.