Vol. 18, N°2 (2023)

117

88

The impact of the information technology systems on external audit standards to improve the quality of accounting information

Résumé

The study seeks to know the extent of the impact of information technology systems (programs, expert systems, communication systems) on the quality of accounting information (relevance, reliability, comparability, understandability, verifiability, timeliness) through external audit standards (general or personal standards, standards Independence, academic or practical qualification standards, field work standards, industrial specialization, ethical commitment) in Iraqi companies listed on the stock market. The descriptive analytical approach was adopted, where (230) questionnaires were distributed to the study sample represented by external auditors in the audit offices of (105) Iraqi companies listed on the stock market. Statistical programs (AMOS and SPSS) were used to test the hypotheses, and the study concluded that there is a positive effect of external auditing as a mediating variable on the relationship between the use of information technology systems and the quality of accounting information that reflects the financial situation and operational results of companies in a more accurate and transparent manner, and thus increases suitability, reliability, comparability, understandability, verifiability and timeliness of accounting information. External audit enhances the impact of the use of information technology on the quality of accounting information and reduces the gap between the accounting information produced by companies and the accounting information required by users. The quality of accounting information is also directly affected by information technology, which helps in analyzing, processing, storing, retrieving and transmitting accounting information faster, easier and more securely, thus improving the quality of accounting information that is transmitted between companies, auditors, regulatory authorities, investors and other users. The researcher recommends that external auditors adhere to the highest standards of independence, scientific and practical qualifications, and use effective and advanced information technology, especially communication systems, in order to improve the quality and effectiveness of the audit process and financial reports, and reduce errors, fraud, and hacks.

Comment citer cet article

نبراس كمال محمود و غازي الزواري (2023) " أثر نظم تكنولوجيا المعلومات على معايير التدقيق الخارجي لتحسين جودة المعلومات المحاسبية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد 2 جوان ، ص138-162