أثر تطبيق النظم الخبيرة في البنوك التجارية على اجراءات التدقيق الإلكتروني من وجهة نظر المحاسبين القانونين الخارجيين : دراسة مقارنة في المملكة الأردنية الهاشمية و المملكة العربية السعودية

الملخص EN

This study was a comparative study between commercial banks in each of the hashemite kingdom of Jordan, and Saudi Arabia, it is (15 bank) and (11 bank) respectively, in order to clarify the effect of the application of expert systems to electronic audit procedures and its role in increasing the efficiency of the electroniaudit process, from the viewpoint of public accountants.

The questionnaire was distributed to a sample of auditors (75) in Jordan and (100) in Saudi Arabia, the questionnaires analysis by statistical methods: cronbach alpha , pearson correlation coefficient, spearman- brown formula, multiple and simple linear regression analysis, stepwise multiple regression analysis , measures of descriptive statistics frequencies, percentages and averages and standard deviations.

The study concluded agreement between the two sample (Jordan and Saudi Arabia), that the requirements for the application of expert systems in commercial banks need for the preservation of their assets and files that contain information and statements of the Bank's work, and reduce the risk of human and material accompanying measures to provide services, and retention of paper documents to prevent fraud or forgery damage or loss.

And the application of expert systems in commercial banks many benefits help in electronic audit procedures, like : speed in implementing the tasks and get the data and information necessary for a statement of opinion about the bank's services and compatibility with international accounting and auditing standards and regulations and instructions imposed by the bank and the fairness and credibility of financial statements and reports, it also helps in enhancing the efficiency and increase the quality of the audit and the provision of effort, time and costs for the implementation of his plan and audit procedures.