استخدام تطبيقات النظم الخبيرة كأداة لتقيم و تميز جودة أداء مراقب الحسابات

الملخص EN

Due to the technological development a new responsibility has took place in front of auditors.

This responsibility characterized by the necessity of their awareness to the level of this technological developments and changes, so this matter was not only awareness and their understanding to the computer components and its boot but require them to knowledge of programs or software which used in many fields including medicine or laboratory diagnosis or banking field......

any of these software called Expert Systems or Knowledge Base Systems, and consider it as a tool used to evaluate and distinction auditor's quality and performance, and via to the studying the concept and applications of these systems and how they are used in evaluate the quality performance by auditors, the questionnaire which was distributed to the sample of auditors has used and has concluded through it that the practical, technical experiences and academic qualifications have great impact in operation these systems, as well as the use of that applications in systems, as well as the use of that applications in evaluate the quality performance of auditors throughout the distinction to know the time which has been implemented for auditing process or present the service or counseling and moreover can determine the level of guality and distinction in evaluating.