اثر تكنولوجيا المعلومات على كفاءة وفعالية المراجع الخارجي في تحسين جودة المراجعة

Abstract

This study came to answer the following question :does information technology contribute to the competence and efficiency of the external reviewer in improving the quality of reviewing? since information technology is now used in all fields with all its components. and this is due mainly to its speed and precision in performance . And this research aims at studying the review using information technology and pointing out its achievements ,manners and dangers. To reach this goal ,we presented a theoretical frame and a practical one to this study. the practical aim consists of a survey so as to know the extent of information technology influence on the performance of the external reviewer and the quality of reviewing depending on a descriptive and analytical way. . This study came to a conclusion of findings, among which: the use of information technology has led to the improvement of tasks and manners of the external review, in addition to the fact the at it allowed the reviewer to execute these actions quickly and precisely .moreover, it made the process of reviewing easier for the reviewer ,also ,it facilitated ensuring the operations with less energy and cost .beside that ,the accountant reviewer should have specialized skills and high competence which can le possessed through scientific knowledge and training courses which enable the reviewer to deal with this technology.