Abstract
The theoretical part of the paper aims to demonstrate the impact of the techniques produced by the Information Technology Revolution on the accounting Control profession by reviewing the most important previous studies related to the subject of the research. Then, indicating the nature of the Information Technology Revolution, its importance, objectives and defects, and the possibility of using the modern method of continuous control in monitoring accounting operations resulting from the use of the techniques of that technology. Finally, the study also aims to review all techniques produced by the Information Technology Revolution and select the important ones to clarify them, which have a direct impact on the work of the auditor, represented by (continuous monitoring, robotics technology, cloud computing technology, big data mining technology).As for the field study, the sample and the study population were identified by a group of employees working in the Federal Board of Supreme Audit in the Republic of Iraq, which represents the highest supervisory authority in the country and specialized in auditing the accounts and activities of the entities subject to its oversight according to the law. The results of the field study showed statistically significant differences about the difference of the study population answers according to the demographic variables. The results of testing the three hypotheses of the study also showed that there is a positive and statistically significant effect in using the techniques of the Information Technology Revolution in developing the efficiency and effectiveness of auditing operations. The study recommended that it is necessary to develop the techniques used by the external auditor to face the challenges and difficulties related to the use of the Information Technology Revolution. In addition to that, it recommended the need for the Federal Board of Supreme Audit in Iraq to tend to the application of the techniques produced by the Information Technology Revolution in performing its duties.
