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

A field study on contracting companies in the Gaza Strip

Abstract

The studyaimed to verify the effect of applying the Tools used in judicialaccounting on increasing the efficiency of the internalauditor.  Descriptive analyticalapproachwasused in thisstudy, and a randomsample of (40) internalauditorsworking in contractingcompanieswereselected, classified (A) in Gaza striprepresented 100% of the studypopulation,Thestudyconcludedwith a set of results, which are: 1- Using the Excel program withitsmathematicallaws and advancedstatisticalmethodsthatrevealodd data provided to the internalauditors, whichneeds more professional effort and focus by the internalauditor.  And therefore, detectinganyerrors,  deceit and fraudoperationsbeforepayment ,2- Using ready-made computer programs, whetherthey are general programs or special programs, thatincrease the efficiency of the internalauditor in detectingdeceit and financialfraudbeforepayment , especially in institutions with large and intertwined information volume, whichcouldraise the possibility of hidinganywrong data within the large content of this data