واقع تطبيق التدقيق الإلكتروني في البنوك التجارية العراقية من وجهة نظر المدقق الخارجي : دراسة استطلاعية لآراء عينه من المدققين الخارجيين

Abstract EN

The purpose of the research is to clarify the reality of the application of electronic auditing in Iraqi commercial banks from the point of view of the external auditor and the extent to which the auditors understand the importance of using information technology in the audit process.

The researcher used the SPSS program for statistical analysis based on the five-dimensional Likert scale, the mean, the standard deviation and the relative weight.

The researcher also reached a group of The results were the most important: a significant impact of the process of electronic auditing on the external audit process from the point of view of the external auditors.

The researcher also recommended that government agencies and supervisors monitor the audit offices in order to make technological improvements in their work, as well as the need for audit companies to pay increased attention to the electronic auditing process so that they have sufficient capacity in the audit process and thus get a good competitive position in the business market.