دور المراجعة الالكترونية في تقييم فاعلية نظم المعلومات المحاسبية المحوسبة

Abstract

Abstract The study dealt with the electronic audit role in achieving the effectiveness of computerized accounting information systems, where the study represented a problem to ask the following questions: 1. Does the use of electronic audit reduces the likelihood of errors and the reports of computerized accounting information systems? 2. Is the use of electronic audit procedures performed to confirm the computerized accounting information systems? 3. Is the application of the electronic audit procedures lead to the discovery of the manipulation of the computerized accounting information systems? Importance of the study through the application of electronic audit performed to validate the computerized accounting systems, reporting procedures appear. Is the aim of the study to identify the electronic review and development to keep pace with the evolution of computerized accounting information systems, and to achieve their goals and study the problem of the study tested the following hypotheses: 1. Electronic audited lead to improve the reliability of the validity of accounting information systems, computerized reports. 2. electronic audit verify the appropriateness of accounting information systems, computerized reports. 3. electronic audit application lead to minimize the risk of impact on the accounting computerized information systems reports. The study found several of the most important results of the following: 1. The use of electronic review leads to confirm the computerized accounting information systems reports.