The impact of information technology on auditing accounting information systems : the case of Palestine
Other Title(s)
أثر تكنولوجيا المعلومات على أساليب تدقيق النظم المحاسبية
Dissertant
Thesis advisor
Comitee Members
University
Birzeit University
Faculty
Faculty of Business and Economics
Department
Department of Business Administration
University Country
Palestine (West Bank)
Degree
Master
Degree Date
2005
English Abstract
This study aims to investigate the impact of IT on the auditing profession in Palestine.
The main objective of the study is to scrutinize the importance of IT to auditors in Palestine, and to compare this importance between local auditing firms and international auditing firms.
To gather relevant data, a questionnaire of five parts was developed.
In accordance to the Palestinian Association of Certified Public Accountants the population of the study constituted of 156 certified public accountants located in the West Bank and Jerusalem.
The sample selected using the systematic sampling method consisted of 40 CPAs, 70 % responses were received.
The sample included auditors distributed among different regions of the West Bank and Jerusalem.
Although IT was found to be unimportant to auditors in Palestine, the results indicated that it is more important to international auditing firms than local auditing firms.
Most of the auditors in Palestine use externally developed soft wares ; however 48.6 % of international auditing firms obtain audit packages from their holding companies.
An finally, 79 % of auditors in Palestine comply with ISA 401.
Main Subjects
Financial and Accounting Sciences
Topics
No. of Pages
79
Table of Contents
Table of contents.
Abstract.
Chapter One : introduction.
Chapter Two : literature review.
Chapter Three : methodology.
Chapter Four : findings of the study.
Chapter Five : conclusion.
References.
American Psychological Association (APA)
Muhtasib, Hind. (2005). The impact of information technology on auditing accounting information systems : the case of Palestine. (Master's theses Theses and Dissertations Master). Birzeit University, Palestine (West Bank)
https://search.emarefa.net/detail/BIM-316135
Modern Language Association (MLA)
Muhtasib, Hind. The impact of information technology on auditing accounting information systems : the case of Palestine. (Master's theses Theses and Dissertations Master). Birzeit University. (2005).
https://search.emarefa.net/detail/BIM-316135
American Medical Association (AMA)
Muhtasib, Hind. (2005). The impact of information technology on auditing accounting information systems : the case of Palestine. (Master's theses Theses and Dissertations Master). Birzeit University, Palestine (West Bank)
https://search.emarefa.net/detail/BIM-316135
Language
English
Data Type
Arab Theses
Record ID
BIM-316135
