التطورات التكنلوجية لنظم المعلومات المحاسبية و تأثيرها على الاتجاهات الحديثة في المراجعة : دراسة ميدانيه 2011 م

الملخص EN

The aim of this paper is to study the impact of technological development in accounting information systems on recent trends in auditing; besides determining whether these trends are positive or negative in the light of these recent developments; in addition to outline the size of academic and practical qualification required for the auditor while taking into consideration the continuing development in the technology of accounting information systems.

The study tried to answer the following questions: What is the size of the necessary developments in the auditing procedure needed to keep pace with previous developments in the variables of accounting information systems technology? What is the knowledge and experience that enable the auditor to audit the advanced technological systems? The study assumes a number of assumptions, which include: the existence of a positive significant statistical relationship between the modern trends in auditing and the ongoing developments in the technology of information systems.

Moreover, the existence of a positive significant statistical relationship between the academic and practical development of the auditor, and developments in technology.

Furthermore, electronic auditing affect the speed and accuracy of issuing the audit report.

The study main results indicated the existence of a positive significant statistical relationship between technological development in the accounting information systems and the new trends in auditing.

Also, the development in accounting information systems technology requires similar development in the academic and practical performance of the auditor.

In addition, auditing profession itself should benefit from the technological development in the accounting information systems in the various stages of auditing process.

The study recommended the need to develop the utilization of technology end-user service, besides the proper identification of the role and function of the data processing department.