دور استخدام نظم المعلومات المحاسبية الإلكترونية و مخاطرها على أهمية التدقيق : من وجهة نظر مدققي الحسابات و أساتذة الجامعيين و المهنيين في مجال المحاسبة و التدقيق

Abstract EN

The purpose of the research is to find out the role of the use of electronic accounting information systems and their risks on the importance of auditing.

To achieve this goal, previous studies and theoretical frameworks related to the subject have been reviewed and some hypotheses formulated to achieve the research objectives and answer their questions.

The researchers relied on the descriptive analytical method.

A questionnaire was designed and distributed to the study community of 50 teachers, professionals and institutions working in the Garmyan administration.

100% of the distributed questionnaires were retrieved and the SPSS data analysis, the research has reached a number of results, the most important of which is: The use of electronic accounting information systems contributes to the development and increase the importance of the audit process, as well as the speed and merit in the completion of its workers, and greater accuracy in the work, as well as increasing the importance of control procedures on programs and electronic files, There is also the risk of using electronic accounting information systems on the importance of auditing.

In light of these results, the research reached several recommendations, the most important of which are: The need to use the electronic accounting information systems in the audit process because of their impact on increasing the efficiency and effectiveness of the audit process by reducing the time and effort exerted in the audit process.

The risk of use of electronic accounting information systems should also be taken into consideration.