Internal Control Requirements Under the E-Government

	Internal Control Requirements Under the E-Government
Tikrit Journal For Administration & Economics Sciences
Article 1, Volume 9, Issue 28, 2013, Pages 267-287
Abstract
Abstract Since the last decade of the last century even today comprehensive and radical transformations had been occurred in all areas of the world. The role of modern technology, which played a key role in bringing these changes , given more attention in the this period. from these changes was the transition to e-government, which resulted in the establishment of governmental organizations to provide services and information via the Internet to the citizens and beneficiaries at lowest cost , and faster time to address many of the problems faced governmental organizations, which become a fertile ground for the administrative and financial corruption. In the light of the importance of internal control in governmental organizations , which made control of public funds easy and more effective, the need for special requirements for internal control arise represented with the existence of the human resources with high qualification and the need to re-design of the internal control systems to mitigate risks and develop the public control process . It also led to the need of developing public , private legal and regulatory to achieve accuracy in the audit work to achieve the objectives of internal control under the e-government , besides development of tools and new methods to facilitate the control process and procedures that are performed more efficiently and accurately with minimal errors.

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