أثر استخدام تكنولوجيا المعلومات في تحسين جودة التدقيق الخارجي

الملخص EN

This study aims at identifying the role of information technology in improving the quality of external auditing as a new technique to verify the validity of accounts by exploiting the capabilities of the computer, In this study, we concluded that the use of information technology in auditing improves the procedures and methods of auditing while not affecting its objectives.

It also accelerates the accuracy and exactitude of the audit process and reduces the effort and the associated cost, The study also called for the need to establish external auditors on the use of information technology as this leads to an improvement in the quality of the services provided by the audit offices and to gaining customer confidence.