The Impact Of Information Technology On The Auditing-Books Pdf

The Impact of Information Technology on the Auditing
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B www irmbrjournal com December 2017, R International Review of Management and Business Research Vol 6 Issue 4. censorship may expand or narrows depending on the degree of technological development in the country. and the level of intervention of information technology in the accounting and auditing professions. Is this search for the imposition of that the information technology and clear and effective impact in the. audit as a science and as a profession reflection of the impact on accounting and this is a positive impact. through the development of the audit profession and help auditors in their work. The research aims to prove the positive impact of information technology in the audit by reducing audit. expectations gap and the risk of audit and audit fees and to increase and develop auditing standards and. help auditors in their work checksum, The research sample of some of the directors and auditors of accounts in some Iraqi banks and the Iraqi. market for securities made up The researcher depends inductive analytical which does not stop at. collecting information to describe the phenomenon but he goes to analyze and detect relationships between. dimensions but this approach eligibility and clear in such research being allows the researcher Description. field analysis, Continue variable Independent variable. Expectations Documentation, information, Audit Information. Technology Physical, components, Information, properties.
Data security, Figure 1 Scheme default search, Information Technology Theoretical Background. The impact of computer use on the internal control system. The manipulation by computer is one of the nightmares that disturbed departments and that the prevalence. of this type of crime caused mostly occurrence of inadequate internal controls in place for those uses. modern computer systems to systems and methods arise from so many regulatory gaps It also highlights. the importance of the system of internal control systems implemented by the computer for being the most. ISSN 2306 9007 Kamil Nashat 2017 1331, B www irmbrjournal com December 2017. R International Review of Management and Business Research Vol 6 Issue 4. important and dangerous than it is under the implemented systems manually for the following reasons. Juma previous source pp 127 172, 1 loss of audit trails the use of computers has led to the disappearance of many elements of the visual. audit trails necessary to keep track of financial operations starting from the original documents until the. account balances and vice versa, 2 The possibility of modification in the accounting data without leaving a material effect You can modify. the data in the computer without leaving a material effect in manual systems requires ratification by the. general daily log and install the number of pages and there are also controls to prevent itching and write. offs and Overstuffing between the lines but that the electronic systems can access to databases and make. changes without leaving any physical trace, 3 The possibility of cheating and fraud Can the possibility of fraud and fraud by a single person in the.
electronic systems while in manual data processing system it is difficult to penetrate the system without. the help of others complicity as the all stages of financial transactions are recorded documented and. carried forward through the records manually by As several people in the financial system that is by. computer all phases of operations are in the computer systems electronically and therefore it makes it. easier for the fraudster make manipulation of data and information alone without the need to help others. 4 difficulty of discovery difficult to detect fraud by computer as the vast amount of information stored in. the computer system as well as unforeseen tracks the accounting process is wasted follow these routes. and therefore more difficult to detect cases, 5 Remote access to the computer Computer crimes have increased in recent times by penetrating existing. regulations from others and remotely for the purpose of converting huge amounts of money to other. accounts for example, 6 Operation of the data inside the computer all data processes run concentration inside the computer leads. to the absence of an important element of the most important elements of internal control a division of. duties and responsibilities as well as the use of more than a way of matching and checking among the. Risks of Electronic Commerce, Although the benefits it brings e commerce but that the data and information under the operation of the. electronic data are exposed to many dangers systems overshadow the internal control systems and most. 1 Risks associated feature disappearance of paper documents with e commerce now accounting data is. tidy and unreadable and the attendant risks of ease of committing fraud and manipulation not only that. but also the difficulty of detecting and next to it can be accompanied by data errors or a defect in the. entry process the main memory or be operated incorrectly in the absence of effective oversight. Procedures with it, 2 Risks associated with bond Audit Includes risk audit guaranteed under the electronic operation of the. data absence of the original documents after the initial input and are disposed of as well as the inability to. note the processes and operating because they are inside the computer and this would preclude the. availability of a good support to scrutiny as follows these risks errors in the transfer process the. vocabulary of the system Zaghloul 2005 p 25, ISSN 2306 9007 Kamil Nashat 2017 1332.
B www irmbrjournal com December 2017, R International Review of Management and Business Research Vol 6 Issue 4. 3 The risks associated with the protection of information the risks and proceed to the possibility of data. theft or enter into programs in order to achieve personal benefits or exploit this information against the. unit represented by Hassoun and al Qaisi 1991 p 156. 4 Risks for both the seller and the buyer such as dealing with fake companies and the use of counterfeit. cards due to the weakness of the internal control system and the never continuation developments. subsequent developments, 5 Risks associated virus computer the risk of computer viruses that it caused many problems in the data. and programs as they are used to destroy part of the software so that it cannot be recovered. 6 risk reincarnation low cost to build a website and easily copied pages of websites makes it very easy to. build illegal sites posing interface real sites to fool the visitors to give their personal information credit. their own cards believing that Wears sites are sites for companies respectable Alngide and al naiem. Effect of Information Technology on the Audit, Can limit the impact of information technology as a variable independent audit as a variable is supported. continued through four aspects, The effect of information technology on the expectations gap. Expectations Gap, The expectations gap is known as the contrast between what is expected to achieve auditors auditors and.
the actual performance of them Aladnana 2010 p 4 Also it is known as the gap between Suggest the. audit with respect to the task of auditor standards and the expectations of users of financial statements. about the Observer fatha 1997 p 500, Meaning they divide or gap or difference and the contrast between reality and expected with respect to the. audit profession and can generally be classified expectations gap in auditing presidents into two classes. Al Qarni 2009 p 147, 1 Reasonableness gap arise as a result of the discrepancy between what society expects from the auditor s. done and what can be reasonably achieved, 2 Performance gap arise as a result of the disparity between the reasonable expectations of the community. of what should be done by the auditor and the actual performance And classified this gap performance. a Gap created as a result of lack of professional standards of scrutiny. b Gap created as a result of deficiencies in the performance of the observer the same accounts. The following figure shows the expectations gap rankings checks al dory 2010 p 126. ISSN 2306 9007 Kamil Nashat 2017 1333, B www irmbrjournal com December 2017. R International Review of Management and Business Research Vol 6 Issue 4. Expectations Gap, Performance gap Reasonableness gap.
Short gap Standards Professional Performance auditor. Figure 2 The special audit expectations gap Classifications. Perhaps globalization and the information revolution technological and communicational Pushed most of. the installations and units economical to use of information technology in the management and. implementation of its business and address the financial and non financial data as help in building a. successful and help them to build a special relationship with their customers and increase market share and. improve its productivity in quantity and quality in such a dynamic environment it has put these. developments in technology developments information auditing profession in front of a major challenge for. the development of tools and methods to continue to provide high quality services High so the back of. what is known as e checks or scrutiny of computerized systems and this technology will help the auditing. profession to overcome some aspects Human limitations in the case of the exercise of professional. judgment and appropriate to express an opinion so the corner mail audit as well as the pillars of traditional. audit and routine is the use of information technology in the audit process to help checker across different. audit phases of planning control and documentation Shanti 2011 p 338 and this is what prove shows the. impact of information technology on the auditing profession as a result of audit work and regulatory and. means adopted to achieve and to achieve this result. It can also be emphasized that the electronic operation of the data helps the auditor to achieve better audit. objectives through to achieve the following advantages Aalboni 2011 p 7. 1 Helps through the speed of proof in the output of financial and non financial information and this detect. errors quickly and enables instant correction compared to manual operation. 2 E operation helps the auditor to use analysis techniques in comparisons and ratios and produces. indicators and parameters that help in monitoring and evaluating performance quickly. 3 Electronic data operation helps the auditor in the application of the internal information network system. and the external information network in the control of the internal and external branches of the enterprise. 4 The auditor can use the methods of advanced operations research in analysis and evaluation and in the. presentation of reports such as statistical analysis means of control self control statistical sampling. method and system analysis method, 5 Electronic operation helps in the speed of retrieval of data and information stored in the memory of the. computer or on memory modules and storage and this can review some of the observations. 6 The auditor assists in the use of the computer s capabilities in carrying out the audits by establishing. auditing and auditing programs that may be programs that are ready or prepared for a particular purpose. or programs, On the other hand the impact of information technology on auditing can be determined by identifying the. effects and role of the Internet phenomenon in the presentation and publication of audit reports through the. following Eilabouni ibid p 26 27, ISSN 2306 9007 Kamil Nashat 2017 1334. B www irmbrjournal com December 2017, R International Review of Management and Business Research Vol 6 Issue 4. 1 The Internet can be used to present and publish audit reports to TNCs which are often published in. newspapers and magazines and there is no risk of being consulted It can also bring many benefits And. helps the prospective investor to obtain quick and comprehensive information before making an. investment decision, 2 The advantages of presenting and publishing audit reports to transnational corporations through the.
Internet are as follows, The speed of communicating the information in the reports to its users around the world which makes it. more useful, The low cost of delivering audit reports to their users. Expanding news about the company and bringing in new investors. Know the impact of these reports on the company s stock prices in global stock markets. 3 A set of controls and guidelines should be developed in the use of the Internet service in the presentation. and publication of audit reports whether periodic or attached to the financial statements at the end of the. financial year and to exercise caution and avoid ways that may harm companies and enterprises and. uses a firewall for protection, Based on the foregoing we find that information technology with all its means mechanisms and techniques. has raised many large and wide auditing profession in terms of auditing methods audit process results of. audit work and reports and presenting these reports and benefiting from them by its users which helps. reduce the gap expectations audit and reduce in terms of improving the actual performance of auditors. Development and assistance in increasing the size of its audited samples and communicating its results of. audit reports to its users better faster and easier. Key Words Information Technology Expectations Gap Audit Risk Audit Fees Audit Standards Introduction Perhaps it is obvious to recall that the auditing profession was born and will continue to be a social profession serve the community in which they operate and are affected by it as consistently affect or uneven unchanged if the accounting profession which is the act of making the

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