Information Technology's Place In The Auditing Process And Auditors' Training
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Date
2024-12-15
Journal Title
Journal ISSN
Volume Title
Publisher
جامعة الوادي University of Eloued
Abstract
Information technology is used in the auditing process when any type of IT-based system is applied to
assist the auditor in carrying out their duties in accordance with both IT-related and generally accepted auditing
standards. This entails expressing an opinion on the dependability and correctness of financial statements.
Before providing such an opinion, the auditor must gather sufficient and relevant information to support their
conclusions. Compared to traditional methods, the kinds of audit evidence, procedures for gathering them, and
methods for storing them have changed in the context of electronic accounting. As a result, auditors are now
insufficiently knowledgeable about financial accounting and auditing. They must now pursue training and
education in IT. Numerous studies have demonstrated that auditors must meet the requirements to manage
electronic information systems and successfully complete the audit process in an IT environment, regardless of
whether they are conducting the audit through, around, or on a computer. Despite all of its advantages, this
technology is not without risk. These risks may surface during audit challenges, where the auditor may provide a
subpar audit opinion in the meantime the financial.
Description
Keywords
atmosphere of computerized accounting, data technology, and digital auditing
Citation
Ahmani, Nasreedine. Ben Naoui ,Mustapha . Information Technology's Place In The Auditing Process And Auditors' Training . AL-Manhel Economique. Vol. 07. N. 02. 15 December 2024. faculty of economie commercial and management sciences. university of el oued .