International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Evaluating the Impact of Business Intelligence Tools on Raising the Efficiency of Internal Audit

Document Type : Original Article

Authors
Roya Rostamkhani 1
Gholamreza Soleymani Amiri 2
1 Ph.D. Student, Department of Social and Economic Sciences, Alzahra University
2 Full Professor, Department of Social and Economic Sciences, Alzahra University
10.22034/ijfma.2026.78444.2252
Abstract
Comprehensive studies have been conducted to update the information system and improve the performance of internal audit. Internal audit can help management make decisions more efficiently and effectively. This research investigates the effect of business intelligence tools on increasing the efficiency of internal audit with a case study in the Middle East. This research used a questionnaire construed on the previous research and the opinion of elites. Its statistical population was the companies in the Middle East with 230 internal audit personnel. 196 employees of these companies were selected as a statistical sample according to Morgan's table. Therefore, this research analyzes the studies and examines their findings. The analysis of the results of the questionnaire reveals that there is a significant relationship between business intelligence tools and an increase in internal audit productivity. Finally, this research shows that the key to business success for many companies is the correct use of data through business intelligence tools to make appropriate decisions.
Keywords
Business Intelligence, Internal Audit Efficiency, Middle East
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