أثر تطبيق تكنولوجيا المعلومات على تحقيق جودة التدقيق و مخاطر استخدامها

الملخص EN

The main objective of this research is to demonstrate the contribution of the application of information technology to the quality of auditing, so that information technology is considered one of the most important Environmental variables affecting the profession of accounting and auditing, the concept of auditing has developed significantly due to the large size of economic institutions and the expansion of the use of computers, as well as the urgent need to achieve speed and accuracy to be used in decision-making.

We have concluded that the application of information technology has an impact on the quality of the audit because of its accuracy in data output and classification.

The auditors also use information technology to contribute to the development of audit efficiency in terms of less time spent, Checking.