دور نظام الذكاء الجمعي في تعزيز إيجابيات التدقيق المشترك : دراسة مسحية لعينة من مراقبي الحسابات الخارجيين

الملخص EN

The research aims to measure the role of the collective intelligence system in promoting the advantages of joint auditing, as the research problem lies in measuring the extent of the impact of the collective intelligence system in promoting the advantages of joint auditing.

This is due to the importance of this system in enhancing the ability of auditors to complete the audit work entrusted to them more efficiently and quickly as a single team.

In a way that leads to enhancing the advantages of joint auditing, as the role of the collective intelligence system in promoting joint audit positives in Iraqi audit companies and offices was measured through the use of A questionnaire was distributed to a sample of account auditors in Iraqi audit companies and offices.

The number of distributed forms reached (86) forms, and the effect of the variables was demonstrated through the use of statistical models and a linear regression model.

After testing the research hypotheses, a set of conclusions were reached, the most important of which was the existence a correlation relationship.

And an exponential effect between the joint audit method.

The collective intelligence system, and that this relationship leads to strengthening and increasing the positive Participate, and the research recommended the necessity for the board of monitoring and Audit profession of encourage and urge companies and auditing offices to use the collective intelligence system, especially when applying the method of joint auditing in a manner that achieves speed and ease in completing the audit tasks assigned to them.

As well as expanding the joint audit work to include all companies Contribution and not only the private banks that have applied this method mandatory since (2016), due to the importance of joint auditing in enhancing the procedures for detecting errors since the joint audit process is a reciprocal audit process between the joint auditors.