أثر استخدام تكنولوجيا المعلومات و الاتصال على مهنة التدقيق

Abstract EN

In light of the increasing technological developments and the development of means of communication and the transfer of information, economic institutions have adopted these modern electronic information systems.

This has forced the auditors to adapt to these developments and improve their qualifications and efficiency in the use of information and communication technology to improve the quality of auditing.

Accordingly, this paper aims to highlight the impact of modern information and communication technology on the audit profession and its quality, and to present the most important advantages of this technology in facilitating the auditors' task, as well as the risks they may face while carrying out their mission