23 June 2007

Dear Sir or Madam

This questionnaire is part of a research project to understand the Impact of Today's Information Technology on Internal Audit process your responses are important to me to obtain as full an understanding as possible of this topical issue.

The questionnaire should take you above five minutes to complete. Please answer the questions in the spaces provided. If you wish to add further comments, please feel free to do so. The information you provide will be treated in the strictest confidence.

The findings from your questionnaire and other will be used as the main data set for my dissertation form my MSc degree course in Audit Management & Consultancy at the University of Central England, UK.

I would appreciate it if you would complete and return the short questionnaire available on http://www.surveymonkey.com/s.aspx?sm=yUayH_2fqH4CHsXwsLCuVDVQ_3d_3d by 20 August 2007.

I am also more than happy to send you details of the research findings and conclusions, should you wish to receive them. If there is anything you wish to confirm or clarify, please do not hesitate to contact me.

Thank you for you help

Emad Zakaria Saad, CISA, CIA