تكنولوجيا المعلومات و أثرها على جودة خدمات المراجعة : دراسة تطبيقية على مكاتب المراجعة في ليبيا

الملخص EN

The aim of this study was to show: the impact of information technology on auditing services in Libya as one of the factors affecting the quality of the audit.

To realise the objectives of the study, a questionnaire was distributed to a sample of auditors in audit offices, after data collection and analysis, using appropriate statistical method.

A number of results wrere obtained.

The most important of these results is that the more the audit offices use information technology to perform audit tasks, the higher the quality of the review.(Positive relationship).

The study also concluded that the use of information technology would help to improve the analytical procedures, which helps the auditor to express his opinion more reliably.

wrhich is reflected positively on the quality of the review.

And in view of the results of the study the researcher concluded a number of recommendations, the most important of wrhich are: - Training and qualification of auditors on the use of information technology in the audit process.

- Adopting audit offices to use information technology in the audit process.

- In addition, preparing training courses for new Graduated auditors.

- Urging economic units to the necessity to develop their manual systems to advanced electronic systems to encourage reviewers to keep up with this development.