أثر التدقيق الاستراتيجي على خصائص المعلومات المحاسبية: دراسة ميدانية من وجهة نظر مدققي الحسابات الخارجيين

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

0acec1f0-4a1f-4b8f-b415-d4b162cccca2

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

0acec1f0-4a1f-4b8f-b415-d4b162cccca2_1.pdf

بيانات النشر

ترجمة العنوان

The impact of Strategic Audit on The Characteristucs of accounting information: A Field Study from The Viewpoint of The External Auditors

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر التدقيق الاستراتيجي على خصائص المعلومات المحاسبية: دراسة ميدانية من وجهة نظر مدققي الحسابات الخارجيين

المحتوى والصفحات

عدد الصفحات

130

ترجمة الملخص

This study aimed to identify the impact of strategic auditing onthe characteristics of computerized accounting information systems. This field study was conducted from the viewpoint of theexternal auditors. To achieve the objectives of the study, the descriptive and analytical procedures approach was used. The researcher designed a questionnaire and distributed it to a sample of the community electronically numbering (375), and with this, (120) questionnaires were distributed, and (100) questionnaires are valid for statistical analysis.For the purpose of study analysis data and hypothesis assumption testing, the Statistical Package for Social Sciences (SPSS) program was used in various statistical analyzes, namely the Cronbach’s alphatest, descriptive statistics measures, measures of central tendency, in addition to simple linear regression. The study reached many findings, the most important of which is the existence of a strong explanatory statistically function relationship between strategic auditing and improving the efficiency of accounting information systems from the viewpoint of external auditors. It also showed the existence of a positive, statistically function effect of strategic auditing on improving efficiency (timing, accuracy, completeness, suitability)information of Accounting information systems from the viewpoint of external auditors.One of the most important recommendations was the need to strengthen strategic auditing in companies, especially in the field of completeness of information, appropriateness of information, timeliness of information, accuracy of information for computerized accounting information systems and supporting it with qualified competencies, and also the need for the relative authorities to issue a guide for strategic auditing in computerized accounting systems to be as a reference. Through the guide, it is possible to perform the tasks and duties of the auditor and conduct similar studies in the role of strategic auditing onthe characteristics of computerized accounting information systems.

إشراف وإعداد

الإشراف

جمال العفيف

الإعداد

بلقيس ماجد خالد

الاقتباسات الببليوغرافية