THE ROLE OF THE INTERNAL AUDITOR IN DEALING WITH THE SECURITY AND CONFIDENTIALITY OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS. A PROPOSED FRAMEWORK

The study aimed to create a proposed framework for the internal auditor's dealings with the security and confidentiality of accounting information. It also aimed to show the concept and goal of information security. The study relied on books and references to obtain the primary data for the study. Among the most important results: that there are new jobs for internal auditors, which is to ensure the reliability of computer networks, and to deal with big data. Among the most important of her recommendations: The necessity of introducing the importance of confidentiality of accounting information systems and how to document accounting information through the use of information technology tools.