![](/images/graphics-bg.png)
Evaluating online auditing for electronically disseminated financial information to minimize the risks of external auditor
Author
al-Sukhari, Umniyah Faruq Abd al-Sami Muhammad
Source
[Journal of Financial and Commercial Research]
Issue
Vol. 19, Issue 4 (31 Dec. 2018), pp.100-110, 11 p.
Publisher
Port Said University Faculty of Commerce
Publication Date
2018-12-31
Country of Publication
Egypt
No. of Pages
11
Main Subjects
Economics & Business Administration
Abstract EN
The Objective of the Study: The main objective of this study is to evaluate the risks and challenges that may face external auditors while adopting the online auditing to determine the extent of auditors' risks and responsibilities in such environment.
The Methodology of the Study: inorder to achieve this objective, the researcher used an experimental study to test the study's hypotheses,theresearcher selected a sample of (75) specialists from different categories to explore their opinion about the research's subject including: External Auditors, Financial Managers and Academics.
The Findings of the Study: The study's findings indicated that applying online auditing becomes imperative, there are some risks associated with online auditing practices and there is an ambiguity surrounding the auditors' role in respect to online auditing.
American Psychological Association (APA)
al-Sukhari, Umniyah Faruq Abd al-Sami Muhammad. 2018. Evaluating online auditing for electronically disseminated financial information to minimize the risks of external auditor. [Journal of Financial and Commercial Research]،Vol. 19, no. 4, pp.100-110.
https://search.emarefa.net/detail/BIM-931410
Modern Language Association (MLA)
al-Sukhari, Umniyah Faruq Abd al-Sami Muhammad. Evaluating online auditing for electronically disseminated financial information to minimize the risks of external auditor. [Journal of Financial and Commercial Research] Vol. 19, no. 4 (2018), pp.100-110.
https://search.emarefa.net/detail/BIM-931410
American Medical Association (AMA)
al-Sukhari, Umniyah Faruq Abd al-Sami Muhammad. Evaluating online auditing for electronically disseminated financial information to minimize the risks of external auditor. [Journal of Financial and Commercial Research]. 2018. Vol. 19, no. 4, pp.100-110.
https://search.emarefa.net/detail/BIM-931410
Data Type
Journal Articles
Language
English
Record ID
BIM-931410