مدى استخدام تكنولوجيا المعلومات في عملية التدقيق الخارجي : دراسة استطلاعية لآراء عينة من مراقبي الحسابات و المحاسبين القانونيين في إقليم كوردستان العراق

الملخص EN

Information Technology is one of the major changes and effective in accounting and auditing professions and this resulted in the emergence of what so called electronic auditing which means the use of information technology.

The study problem lies in the lack of needed technical and professional potential in the local auditors and chartered accountants to make the best benefits possible from information technology for the purpose of using them in the auditing stages.

The aims of the study are identify the auditing concepts in light of the information technology and the importance of its usage in quality and effectiveness of external auditing functions.

The study has reached a number of conclusions, the most important of which is that the auditor must have specialized skills and high efficiency that can be acquired through scientific knowledge and training courses so that he/she has the ability and experience in dealing with various software programs that can be used by the corporations to prepare their financial statements.

Therefore, it is advised that the competent authorities recommend the opening of specialized training courses to improve the qualification of auditors and chartered accountants to use the IT in the process of electronic auditing and keep up developments in information technology.