Abstract

Purpose: This paper’s aim is to identify the role of forming teamwork and managing the spirit of one work among the internal audit auditor's team through the use of modern electronic communication tools. Design/Methodology/Approach: The study relied on primary sources represented by reference books, relationship to internal auditing and research and reports, relationship to teamwork and the role of management in assisting the internal auditor to keep pace with IT requirements. Findings: The need for employees from several disciplines has clear importance in information security and appropriate training and planning for employees in the field of information technology. The need for employees from several disciplines has clear importance in information security, and when there are appropriate training and planning for employees in the field of information technology. Practical Implications: The study was based on proposing a role for management and teamwork in helping the internal auditor to cope with information technology requirements and define their role in how to deal with new technology. Originality/Value: There are no previous studies - based on the researcher's knowledge - based on defining the role of management and determining the importance of teamwork in helping the internal auditor to keep pace with the information technology requirements related to the work of internal auditing.

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