The effect of applying the tools used in judicial accounting on the efficiency of the internal auditor

Abstract

The study aimed to verify the effect of applying the Tools used in judicial accounting on increasing the efficiency of the internal auditor. Descriptive analytical approach was used in this study, and a random sample of (40) internal auditors working in contracting companies were selected, classified (A) in Gaza strip represented 100% of the study population,The study concluded with a set of results, which are: 1- Using the Excel program with its mathematical laws and advanced statistical methods that reveal odd data provided to the internal auditors, which needs more professional effort and focus by the internal auditor. And therefore, detecting any errors, deceit and fraud operations before payment ,2- Using ready-made computer programs, whether they are general programs or special programs, that increase the efficiency of the internal auditor in detecting deceit and financial fraud before payment , especially in institutions with large and intertwined information volume, which could raise the possibility of hiding any wrong data within the large content of this data.