أثر العلاقة بين خبرة وحجم مكتب المراجعة وادراكه لفرص وتحديات عملية المراجعة في ظل تكنولوجيا الحوسبة السحابية وانعكاس ذلك على اجراءات تخطيط عملية المراجعة: دراسة تجريبية

الملخص EN

The main objective of the research was to identify the importance of the role played by the experience and size of the auditor on planning the audit process procedures in light of the audit clients' dependence on cloud computing technology, and how to prepare auditing companies for cloud audits.

The concept of remote auditing, which increases the independence of the auditor and thus the efficiency of the performance of cloud auditing, to achieve the objectives of the research, the researcher relied in testing the hypotheses on personal interviews and the survey list to conduct a field and experimental study, where the researcher distributed 300 survey lists and the response rate was 69% (207 lists), and Relying on a set of statistical methods to test the validity of the study's hypotheses.

The results indicate that there is a significant relationship between the size of the audit office and the auditor's experience and the awareness of the importance and opportunities of cloud auditing, as well as the existence of a significant relationship between the size of the audit office and the auditor's experience and awareness of the most important audit challenges in the cloud computing technology environment.

To the quality of the audit process planning procedures by achieving the independence of the auditor, and thus the quality of the audit process and the increase in the confidence of those in the cloud-reviewed lists.

The pilot study also found that there is a significant impact of the type of cloud model on the planning of audit process procedures, both in terms of identifying the risks of the audit process.

And evaluate the internal control system and determine the level of security in the cloud, and the degree of influence for the public cloud model differs from the private on the planning of audit procedures according to the size of the audit office and the level of experience of the auditor.