Abstract

Abstract The research problem is represented in the challenges that face auditors under the vast development in computers technology and using it in developing the accounting information systems of the economic entities. Also, the negative effect on the effectiveness of fulfilling the audit in an electronic environment of accounting information systems. This research aims at identifying the impacts of the conversion to the electronic processing on the accounting information systems and on the supreme audit for accounts in the electronic processing of accounting information systems and the reflection of that in the effectiveness of external audit through an empirical study. Here, the opinions of a sample of the board of supreme audit employees in Iraq that represent the biggest publicly audit institution in Iraq. To achieve this aim, the research is divided into five sections . The first section is dealing with the research methodology. The audit concept in the electronic processing of accounting information systems is dealt with in the second section. The third section is dedicated for the study of the impacts of the electronic processing of accounting information systems on the external audit for the accounts. While the forth section deals with analyzing how the board of supreme audit modes are going along with the development of the audit environment through the empirical study. The last section shows the most important conclusions and recommendations.

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The article was added to IASJ on 2012-06-06

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