اثر الانظمة المحاسبية الالكترونية علي مخاطر المراجعة بالمصارف التجارية

Abstract

Abstract " The research problem is represented in the _weakrless, inefficiency and inconvenience of traditional control system, to business environment in the wake of that leap in information technology environment, this fact which, has led to increase the interest in developing the means of intemal control to conform to the on-going technological evolution, also to avert concomitant risks as a result of using various information technology methods, as represented in acts of fraud larceny and loss of data, information, and so forth. As a result to the speedy and sequential evolution of infonnation technology, the interest in issues of integrity and security of information has also increased, that is to secure more protection of accounting information, particularly as regards to broad communication networks and information networks. With a view to provide for more developed supervisory means to protect such systems. Research Objectives The study aims to recognize the concepts of risk audit, its components, kinds and manifestation of imperative risk and the evaluation thereof, as well as specification and application of audit planning, in addition to evaluation of evidence and context of prove prior to audit procedures. To achieve research objective the following hypotheses have been tested: l. Electronic accounting systems increase internal control system's efficiency at banks. i 2. Implementation of standards of internal audit at commercialbanks minimizes the risks. Environment of accounting information technology used at banks affects procedures sponsored by accounting auditor to have sufficient understanding of the accounting system. Methodology of research and data collection tools: To achieve research objectives the following research Methodologies are adopted: 1. The deductive approach: To formulate research hypotheses and determine patterns related to research hypotheses. 2. The historical approach: To review concept of accounting information systems and its relation with risk audit. 3. The inductive approach: To test research theses 4. The statistical approach and the descriptive approach: To conduct field study, analyze data and reach findings. The research has proved the referred to above hypotheses and arrived at the following findings: l. Using the computer in the audit field enables the auditor to precisely plan for audit process. 2. The computer widens the potentiality of supervision over the process of audit, the fact that could lead to pitfalls spotting, even if not promptly. 3. Using the computer in the audit field increases the degree of confidence, objective neutrality and assists in obtaining the right information and consequently soundness of audit process. 4. Significance of electronic auditing appears in minimizing risk audit in general and risk of discovering inconsistency in particular, however, the auditor can make use of the computer its self in collecting and assessing the indispensable evidence proves. 5. Lack of interest in training the auditor, on new supervisory programs that could help risks preventing. 6. The well designed control systems are able to limit and minimize risks of using electronic systems. 7. Existence of supervisory regulations for infonnation technology at banks, represented in security and integrity of information concept, as well as interesting in establishing organizational units related to information security. The research recommends the following: 1. Qualifying and training those who are working in audit units to be more able in minimizing risks of using electronic systems. 2. Provision for sound supervisory environment, with respect to consistency of internal control system, with size and nature of activity that the system monitors. 3. Familiarity of auditor with audit risks and potentiality of avoiding and treating those risks.