Journal of University of Babylon for Pure and Applied Sciences,Vol.(26), No.(7): 2018
The Risk of Electronic Audit and Its Impact on The Quality
Audit
Zainab Jabbar Yousif
Khawla Shehab Najem
Southern Technical University, Basra Technical Institute
zaniab yosif @ yahoo.com
Kalmossawi @ Yahoo. Com
Keywords: Audit risk , Audit techniques , electronic audit , audit quality
Abstract
The auditing profession faces a challenge referred to as information technology
,Information technology has set the profession of auditing in constant challenge because
it has made the world an open - limited system through communication technology .
The importance of this research stems from the need to identify the nature of the risks
of electronic auditing after turned from manual checking to electronic auditing due to
developments in technologies in all sectors. The risk of electronic auditing the risk of
information technology infrastructure and the risks of applications and other related to
communication processes, several conclusions have been reached, implementation of
programs with goods specifications in the electronic auditing process will lead to safety
of work and reduce the risk of electronic auditing . The research highlights these risks
and their impact on the quality of auditing .
,
zaniab yosif @ yahoo.com
Kalmossawi @ Yahoo. Com
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