المعايير الدولية لمراجعة تكنولوجيا المعلومات و موقع معايير المراجعة المصرية منها : دراسة مقارنة

Abstract EN

The study aims to analyze the standards of auditing related to information technology issued by the International Federation of Accountants and the standards of information technology issued by the Australian Audit Standards Board and the position of the Egyptian auditing environment.

The study concluded with a number of results: • The Egyptian audit environment needs guidance on how to assess risk and assess internal control under IT.

• The Egyptian audit environment is very poor in terms of IT standards.