أثر استخدام نظم المعلومات المحاسبية المحوسبة على كفاءة وفاعلية التدقيق الخارجي

الملخص EN

Study aims to identify the importance of using computerized accounting information systems for external auditors.

and the role of using computerized accounting information systems on the efficiency and effectiveness of external auditing.

and identify the risks of using computerized accounting information systems and their impact on the efficiency and effectiveness of external auditing.

In order to achieve the objectives of the research, a questionnaire was designed for this purpose and distributed to a sample of accounting and auditing offices in the Gaza Strip (50 offices): the use of the external auditor of the computerized accounting information systems is one of the main means to improve the efficiency and effectiveness of the external audit.

there is an important role for the risks of using computerized accounting information systems whether in terms of (source, cause, intentional, consequences, or relationship with the stages of the system) on the efficiency and effectiveness of external audit.

acceleration in the IT environment requires the auditor to employ new methods and procedures to keep pace with the audit environment in Palestine.

the use of the application programs in the audit process has become necessary for the auditors in Palestine.

the study came out with several recommendations, including: the need to highlight the importance of the use of computerized accounting information systems in raising the level of efficiency and effectiveness of auditing profession by activating conferences, lectures, seminars and training courses.

informing the auditors regarding the risks of using computerized accounting information systems and ways of dealing with them and their impact on the efficiency and effectiveness of external auditing by providing training courses for them in this field.