أثر كفاءة تطبيق نظم المعلومات المحاسبية على جودة التدقيق الخارجي

الملخص EN

The aim of this study is to measure the impact of the use of accounting information systems on the effectiveness of the external audit process from the viewpoint of academics and professionals through distributing a developed questionnaire on a random sample made of accounts governors, expert accountants, finance managers, and university professors.

The study found that the external audit process is heavily influenced by the internal and the external environment of accounting information systems, as well as its input, processing and its output