Document Details

Document Type : Thesis 
Document Title :
THE ROLE OF THE EXTERNAL AUDITOR IN THE STUDY AND EVALUATION INTERNAL CONTROL SYSTEM IN THE INFORMATION TECHNOLOGY ENVIRONMENT - AN EMPIRICAL STUDY ON ACCOUNTING FIRMS IN JEDDAH PROVINCE
دور المراجع الخارجي في دراسة وتقويم نظام الرقابة الداخلية في بيئة تكنولوجيا المعلومات - دراسة ميدانية على مكاتب المحاسبة والمراجعة في محافظة جدة
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : Abstract The Role of the External Auditor in the Review and Evaluation of Internal Control Systems in the Information Technology Environments: An Empirical Review on Accountingand Audit Offices in Jeddah Province By:Sahar Al-Qahtani University ID: 1200089 This study aims to examine the academic and professional qualifications of external auditors, which adequately enable them to review and evaluate the internal control systems in the Information Technology (IT) environments. It also aims to explore the audit techniques and methods used by external auditors to review and evaluate the internal control systems in the IT environments and explore how IT environments differ from the traditional environments. Furthermore, the study aims to explore the most salient issues and challenges faced by the external auditors during their review and evaluation of the internal control systems in the IT environments. To achieve these ends, the study employs the extrapolation approach in the theoretical part, which reviews relevant literature on the subject. The literature review includes the relevant arguments and practical aspects that can be used as secondary data in the study. In the empirical part of the study,the analytical descriptive approach has been employedto analyze the primary data. A questionnaire has been designed to collect the data. Questionnaires have been distributed to (43) registered audit offices. Seventy (70) questionnaires were valid for analysis. The study has reached several findings, for which most of the sample members agree on the study hypotheses. The most significant findings include: External auditors possess the required knowledge about the capabilities of current audit software. They also recognize the viability of their use.Moreover, most of the study sample think that the audit techniques and tools used by external auditors in the IT environments are different from the audit techniques and tools used in the traditional settings. 
Supervisor : Dr. Amal Mohamed Awad 
Thesis Type : Master Thesis 
Publishing Year : 1438 AH
2017 AD 
Added Date : Thursday, August 17, 2017 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
سهر سعد القحطانيAl Qahtani, Sahar SaadResearcherMaster 

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