استخدام تكنولوجيا المعلومات كمدخل لتحسين عملية المراجعة التحليلية في المؤسسة الاقتصادية

الملخص EN

The information technology is considered as the most important variables environement that can impact on The accounting profession and auditing, that's why appeared which we call computer system audit or audit the computer.

The aim of this study is to measure the important of uses the information technology as preface to improve the process of analytical procedures through study the most norms and international data.

The study concluded that the analytical review is developed through existence a system of instant accounting ( no papers) on light Information technology, and with the development of information technology they trend to use evidences electronic that are help to prevention from the falsification substantive