Internal Audit And Information Technology: The Case Of Greece.

The possibilities offered by information technology are being used by all enterprises in all their activities not only internationally but also in Greece. Business internal audit is generally affected by changes owed to the use of information technology. In this article, we will attempt a primary examination of the Greek reality in terms of internal audit and information technology. This examination was carried out using questionnaires. Businesses were asked to answer questions regarding the existence and staffing of an internal audit department, the conditions under which the internal audit is performed due to the use of information technology, as well as regarding information technology effects on internal audit procedures. As a conclusion, internal audit in Greece has been found to exist at a primary stage. On the other hand, information technology is being used by enterprises at increasing rates and its most interesting application is the implementation of Enterprise Resource Planning (ERP) systems. An element that requires further studying is the development rate of internal audit processes in relation to information technology in the Greek business world. [ABSTRACT FROM AUTHOR]