Vol. 19, N°3 (2024)

95

71

Computer technologies to help Iraqi accountants with electronic auditing, advantages and challenges

Résumé

Factors affecting the adoption of computer technologies to assist Iraqi accountants in the auditing process. This research seeks to explore and analyze the factors affecting the adoption of computer technologies in the auditing process by Iraqi accountants. With the development of technology, computerized auditing systems have become an essential part of modern auditing practices, but their adoption is still affected by several technical and organizational factors. The study aims to:

• “Identifying technical factors”: This includes studying the level of available technical infrastructure, the ease of using accounting software, and the extent of integration of computerized systems with current accounting processes.

• “Organizational factors”: The influence of corporate policies, administrative support, and the availability of training and technical support on the extent to which accountants adopt computerized auditing techniques is examined.

Comment citer cet article

زكي هــادي جــابر و سعيدة دمق (2024) " تقنيات الحاسوب لمساعدة المحاسبين العراقيين في التدقيق الالكتروني: المزايا والتحديات " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 3 سبتمبر ، ص77-100