دور المحاسبة الإلكترونية في التقليل من مخاطر المراجعة: (دراسة ميدانية على بعض مكاتب المراجعة بولاية الخرطوم، 2022م)‎

Abstract EN

: This study mainly aimed to know the role played by electronic accounting in reducing audit risks, by identifying the extent to which electronic accounting is used in the Sudanese business environment.

The study found several results, among which is that, (56) individuals, who represented (93) of the study sample agreed that, the use of electronic applications in the field of financial and governmental accounting reduces the risk of audit control, and (57) individuals who represented (95%) of the study sample agreed that, the accuracy and speed of entering financial data provided by electronic accounting contribute to reducing the risks of discovery in the audit.

The study concluded with several recommendations, the most important of which is increasing awareness of the various audit risks in the Sudanese business environment, especially in light of the electronic operation of data, through workshops and seminars.