تفعيل دور مراقب الحسابات في مواجهة تحديات النشر الإلكتروني للقوائم و التقارير المالية

الملخص EN

Due to the acceleration of technical development, it has become necessary to the data prepared electronically to improve the speed and accuracy of performance and reduce the cost of preparing them.

In light of these developments and the technical surge for information, beside the spread of the internet which is one of the most important means of information technology to publish lists and reports containing financial data and non-financial information which is known as "electronic publishing".

It is known that the financial lists and reports of the company are not published until being audited by the internal auditor.

So, there must be an auditor familiar with the technical developments so that he can prepare his report benefiting from the internal auditor's report.

Also, the external auditing standards must be reconsidered, knowing their appropriateness for the technical developments, and the need for audit methods and procedures that differ from the traditional audit represented by manual systems.