التقنيات المستخدمة في تدقيق نظم معالجة البيانات، و قياس مدى تأثيرها على كفاءة عملية التدقيق من وجهة نظر المحاسبين القانونيين الأردنيين

الملخص EN

The stud}/ dealt with the techniques used in auditing data processing systems by Jordanian Certified public Accountants, through projecting the (methods) of auditing used in data processing systems (around the computer, through the computer, and b} the computer).

The stud} aimed at measuring the effect of the techniques used in auditing the data processing s}stems on the efficienc} of the auditing process, i.e.

on time, cost, productivity, and quality of the data processing auditing s}stems In collecting the data related to the stud}, the researchers adopted two main types of references: books and periodicals from which the secondary data and the formulation of the theoretical framework of the stud} were taken, and a questionnaire related to the processing of the practical aspect of the stud}.

The questionnaire was designed with reference to previous related studies in a wa} that helped cover the questions and the hypothesis of the stud}.

The stud} sample consisted of (158) certified public accountants selected from among the Jordanian Certified Public Accountants working in Jordan and to totaling 243 out of 474 licensed JCPAs.

It was concluded that there is a statistical!} significant impact of the techniques used in auditing the data processing S}stems on the efficienc} of auditing process s}stem, i.e.

on time, cost, productivity and quality of auditing data processing s}stems.

It was also concluded that the most influential techniques used in auditing EDP s}stems as to the efficienc} are: Snapshot Technique, Data Test Technique, Map Technique (concentrating on the decision-making points) and the Extended Record Technique.