أهمية الخصائص المعرفية للمدقق في الوحدات الاقتصادية الحكومية

الملخص EN

The possession of knowledge important and influential factor in all sectors including the public sector, and has grown the role of knowledge of the auditor in the outstanding performance of organizations, business upport, especially with the developments and ch anges rapidly in their environment and their characteristics, objectives and transformation from traditional government to e-government.

Information technology has become one of the most important means used by the different types of economic units in the government in its various operations.

I have to know him to become an experienced and qualified auditor? ).

The research aims to identify the intellectual framework of knowledge and intellectual framework for the performance of the auditor.

And the importance of research lies in the statement of the importance of knowledge and ownership by auditors while helping to increase knowledge or skills and breadth of perceptions of their financial statements in identifying errors and discovered that improve the audit tasks assigned to perform, The auditor's ability to govern and give an impartial opinion increases, and the importance of research in the statement of knowledge structure and its role in the auditor's work in increasing performance at various stages of the audit is evident.

One of the most important conclusions of the research is that the auditors have specialized knowledge in addition to sufficient experience to enable them to increase their performance.

This research concluded that professional organizations organizing the accounting and auditing profession should develop special programs to qualify and train accountants and auditors on the use of electronic systems in the field of work.