معوقات تدقيق نظم المعلومات المحاسبية الإلكترونية من وجهة نظر مدققي الحسابات العاملين في البريد و وزارة المالية في ظل جائحة كورونا بغزة

الملخص EN

The study aimed to identify the obstacles to auditing electronic accounting information systems from the point of view of auditors working in the post in light of the Corona pandemic in Gaza, and to identify the obstacles to auditing electronic accounting information systems from the point of view of auditors working in the Ministry of Finance in light of the Corona pandemic in Gaza, and to detect differences Statistically significant at the level of significance (0.05 ≥ a) in the obstacles of auditing electronic accounting information systems from the point of view of auditors working in the post in light of the Corona pandemic in Gaza due to the variable (gender, years of experience), and the detection of statistically significant differences at the level of significance (0.05 ≥ a) in the obstacles to auditing electronic accounting information systems from the point of view of auditors working in the Ministry of Finance in light of the Corona pandemic in Gaza due to the variable (gender, years of experience), and the study sample consisted of (45) employees, and the study followed the descriptive analytical approach, and included The study tool was based on the scale of obstacles to auditing electronic accounting information systems, and the results of the study showed that the percentage of obstacles to auditing electronic accounting information systems came with a relative weight of (75.7%), which is a high percentage, and there were no statistically significant differences in the respondents' responses about the obstacles to auditing accounting information systems There are no statistically significant differences in the responses of the respondents about the obstacles to auditing electronic accounting information systems among the auditors at the post office and the Ministry of Finance due to the variable of years of experience.

Finance Developing audit programs to match accounting information systems in the event of emergencies such as the Corona pandemic, and the need to strengthen communication with international conferences and seminars in the field of auditing electronic accounting information systems due to the blockade to obtain quality in and the Ministry of Finance, and work to es to raising the expertise of auditors in 2 ▸ of 20 electronic accooning mormation systems at the Ministry of Finance and Post.