The objective of this paper is to discuss the level of information technology (IT) adoption by internal audit unit (IAU) in Malaysian public sector. the types of the IT applications implemented and the purposes of its implementation. In recent years. internal auditors have begun to realize the important of IT to perform their audit tasks. https://countryscenesaddleryandpetsuppliers.shop/product-category/stainless-steel-spur-with-1-band-and-9-point-rowel/