دور كفاءة لجان المراجعة في تقليل مخاطر مراجعة الأنظمة المحاسبية الإلكترونية : دراسة ميدانية

الملخص EN

This study aimed to examine the concept and characteristics of the efficiency of audit committees within the electronic accounting of data processing and to explain the effect of external auditor’s view on the electronic accounting systems operation.

The tested hypothesis was as follows: There is a statistically significant relation between the efficiency of audit committees and audit of electronic accounting systems.

The study proved that the said hypothesis is valid and concluded that the independence of audit committees increases the efficiency of internal audit under electronic accounting systems.

The work experience of audit committees leads to boost the efficiency of auditing within electronic accounting systems.

The most important recommendations of the study were to pursue continuous training for audit committees in various fields related to the activity of their organizations and that the audit committees should adopt relevant methods to evaluate electronic accounting information systems in Sudanese banks.