انعكاسات تدقيق نظم المعلومات المحاسبية الإلكترونية في تعزيز مبدأ الشفافية في المصارف الاستثمارية : دراسة تحليلية

الملخص EN

This research discusses the essence of auditing for investment environment, which represented by the outputs reliability of electronic Accounting Information Systems (e-AIS) and its reliability of information and its role in reinforcing the transparency at the investment banks.

The research adopts a proposal diagram that clarifies the relationships among the variables of the research, and testing this diagram through collecting the data from four investment banks at the Governorate of Nineveh by using the questionnaire which was made for this purpose.

The research used the stepwise regression analysis and path analysis to improve the direct and indirect impacts at the proposal diagram.

The study has reached several conclusions, the most important of which is that, the following principles of e-AIS auditing; Security, Privacy and Availability respectively contribute to enhance the transparency at the investment banks by depending on the reliability of information as an auditing guide.