Abstract: The purpose of the study was to look into how internal auditing activities in insurance businesses listed on the Palestine Exchange influenced information technology governance. The study sample included 93 people chosen at random from the finance departments of insurance companies listed on the Palestinian market. To achieve its objectives, the study takes a descriptive approach. A questionnaire designed specifically for the study's objectives was also used, and data analysis revealed that each of the factors (internal audit independence, professional care, and nature of internal audit work) had a significant impact on the effectiveness of information technology governance. As a result, the study concluded that there is a need to boost support for the Capital Market Authority in internal audit departments in order for them to adopt a common approach and According to the report, there is a need to strengthen the support provided by the Supporting Capital Market Authority to internal audit departments in adopting a consistent approach and adhering to acceptable standards in order to upgrade the role of internal auditing in Palestinian insurance businesses. Keywords: Internal audit, Information technology governance, Insurance sector, Internal audit independence, Due professional care, Nature of internal audit work

Conference Title

The Fifth Scientific Conference of the College of Economics and Social Sciences 2023 "Economic Sustainability in the Era of Industrial Revolution 5.0" CESS 2023

Conference Country

Palestine

Conference Date

May 10, 2023 - May 10, 2023

Conference Sponsor

An-Najah National University

Additional Info

Conference Website