As a result of the tremendous development in information technology and its role in the effective fulfillment of the tasks better in all the activities of the Organization, and the emergence of the so - called planning systems of the resources of the Organization (ERP) Enterprise Resource Planning, which increased the need for the development of the internal audit function, which was criticized for long years, and thus the need to support
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the activities of the internal audit of these systems to have an impact on the improvement of the internal audit function And here the aim is the search in the activation of the internal audit function in an environment planning systems of the resources of the Organization.
And may use descriptive approach the analytical work in the research through the collection of data from primary sources and secondary school has prepared a list of the questionnaire was distributed to the community of some of the staff of the banks operating in Libya (information systems, board entering, members of the teaching staff) numbering (87) and the use of the statistical analysis SPSS.
Search reached the following conclusion:
* The existence of moral agreement between the categories of research on the activation of the internal audit function in an environment of resource planning systems of the Organization, in turn, lead to support the independence and corporate governance and objectivity of the internal audit function through the provision of consultations and assurances of will, especially with regard to the optimum allocation of available resources.
* The existence of moral agreement between the categories of research on the extent of the need to provide a range of skills, both scientific and practical members of internal audit in a resource planning systems organization, where they serve to enhance the technical skills and practical experience in the field of information technology have to deal with the new tasks of resource planning systems.
Research recommended the following:
* The necessity of the trend toward the application of the methodology for the continuing review (the entrance of Risk based internal auditing) which is an essential requirement
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for use under the application of the Enterprise Resource Planning ERP, where the organization has been able to reduce the risks associated with the development of the information technology and the desire to defray the costs of the training of personnel, and the full support of the administration and shareholders of the methodology of ongoing review.
* The need to develop the skills of internal auditors through training courses and symposia on modern technology to activate their role in the management of risks.