أثر استخدام IT في مصداقية تقرير مراقب الحسابات للوحدات المطبقة للنظام

Authors

  • م.د عطارد سعد جبر

Abstract

     This paper deals with the impact of electronic audit in organizations that use IT in the organization of its financial and management activities in the credibility of the report prepared by the auditor as a product of the audit process carried out and the extent of users in response to these reports, the tenor of the paragraphs refers to the media content of the financial reports prepared by these institutions and to take appropriate decision based on the opinion of the auditor (external auditor) in the reliability of data and the ability of the system to protect the assets and the ability of the system to achieve the overall objectives.

               Through the identification of policies and measures to be met by the internal control systems and the relative importance and risk assessment at the use of information technologies and their impact on the opinion of the auditor in his report as well as the form and content of this report as it was in the manual system, as well as the planning of the audit process without addressing the methods that used in work control and audit (audit on the computer, through the computer, using a computer) and referred to by a lot of research and studies.

     Find the survey method adopted by a number of questions addressed to a sample of auditors in Iraq to search link to their work and specialists and the use of descriptive analysis (mean, standard deviation, the relative weight to address the compatibility or respondents conflict with the different trends that are contained in the resolution and was identical to the opinion Researcher with thrown into the practical and theoretical part, where affected by the auditor's opinion in light of the use of policies and procedures for systems of internal controls and information security as well as the relative importance of risk assessment and the form and content of the report in light of the use of IT for in the manual system and thus access to the results serve the users of these reports based on the opinion of an observer accounts to make decisions in investment and lending belonging to those institutions.

Published

2022-05-12