أثر نظم المعلومات المحاسبية المحوسبة على مهام مدققي ديوان المحاسبة الأردني في تعزيز المساءلة و الشفافية دراسة ميدانية

الملخص EN

The study aims to identify the impact of the applied computerized accounting information systems (CAIS) in state institutions on the tasks of the Audit Bureau in enhancing accountability and transparency in Jordan.

To achieve the objectives of the study, a questionnaire had been developed and self diministrated for a sample of (208) auditors of the Audit Bureau, using the random sampling distribution method and (162) questionnaires were accepted to be analyzied.

Descriptive statistical and T-Test were used in data analysis and hypotheses testing.

The study finds out that the used CAIS in state institutions affect the tasks of the Audit Burea and enhances accountability and transparency.

The study recommends that its nessary to promote the use of CAIS in state institutions, and it should be used in supporting audit offices with holder auditors of professional certificates.