An-Najah University Journal for Research - B (Humanities)

The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in Jordan
Authors:

Article info

2011-02-09
2011-09-27
2011-09-27
2199 - 2230

Keywords

Abstract

This study aims to recognize the role of information technology in enhancing the quality of auditing services in Jordan. To that effect, a questionnaire was designed and distributed to the study sample consisting of 93 auditors. The analysis of the questionnaires' items using the statistical method SPSS showed good awareness of the role of using information technology in enhancing the quality of auditing services, the quality of planning for auditing, the quality of performing the analytical procedures and the quality of performing the auditing process and documentation. However, the study reveals a number of obstacles facing the use of information technology in auditing process; the most important are the auditors' inability to use information technology in the auditing process in addition to the use of manual accounting system by the companies which seek the service of auditing. The researcher recommends the importance of providing practical training courses by accounting institutes to empower the auditors and raise their awareness regarding the real effective use of information technology in performing the auditing process.

Recommended Citation

Al-Hanini, E. (2011). The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in Jordan. An-Najah University Journal for Research - B (Humanities), 25(8), 2199–2230. https://doi.org/10.35552/0247-025-008-009
[1]E. Al-Hanini, “The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in Jordan,” An-Najah University Journal for Research - B (Humanities), vol. 25, no. 8, pp. 2199–2230, Sep. 2011, doi: 10.35552/0247-025-008-009.
Al-Hanini, Eman. “The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical Study at Auditing Offices and Companies Working in Jordan.” An-Najah University Journal for Research - B (Humanities), vol. 25, no. 8, Sept. 2011, pp. 2199–230. Crossref, https://doi.org/10.35552/0247-025-008-009.
1.Al-Hanini E. The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in Jordan. An-Najah University Journal for Research - B (Humanities) [Internet]. 2011 Sep;25(8):2199–230. Available from: http://dx.doi.org/10.35552/0247-025-008-009
Al-Hanini, Eman. “The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical Study at Auditing Offices and Companies Working in Jordan.” An-Najah University Journal for Research - B (Humanities) 25, no. 8 (September 2011): 2199–2230. https://doi.org/10.35552/0247-025-008-009.

دور استخدام تكنولوجيا المعلومات في تحسين جودة خدمات التدقيق في الأردن - دراسة ميدانية على شركات ومكاتب التدقيق العاملة في الأردن
المؤلفون:

معلومات المقال

2011-02-09
2011-09-27
2011-09-27
2199 - 2230

الكلمات الإفتتاحية

الملخص

هدفت هذه الدراسة إلى التعرف على دور استخدام تكنولوجيا المعلومات في تحسين جودة خدمات التدقيق في الأردن، ولتحقيق ذلك تم تصميم استبانة وزعت على عينة الدراسة البالغة 120 مدققاً، خضع منها للتحليل الإحصائي 93 استبانة. وبعد تحليل مفردات الاستبانة بواسطة الحاسوب، وباستخدام برنامج التحليل الإحصائي SPSS تم التوصل إلى وجود إدراك لدى مدققي الحسابات في الأردن لأهمية استخدام تكنولوجيا المعلومات في تحسين جودة خدمات التدقيق الخارجي، وان استخدام تكنولوجيا المعلومات تعمل على تحسين جودة مرحلة التخطيط لعملية التدقيق، وتحسين قيام المدقق بالإجراءات التحليلية، كما يُحسن من جودة أداء أعمال التدقيق وتوثيقها، كما توصلت الدراسة إلى وجود معيقات تواجه استخدام تكنولوجيا المعلومات في عمليات التدقيق أهمها عدم وجود قدرة لدى المدقق على استخدام تكنولوجيا المعلومات في عملية التدقيق، واستخدام الشركات موضع التدقيق أنظمة محاسبية يدوية. وقد أوصت الباحثة بضرورة قيام المنظمات المحاسبية المعنية بإجراء دورات تدريبية عملية لتمكين وتوعية المدققين بأهمية الاستخدام الفعلي لتكنولوجيا المعلومات في عمليات التدقيق، وتدريبهم على كيفية استخدامها.

Recommended Citation

Al-Hanini, E. (2011). The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in Jordan. An-Najah University Journal for Research - B (Humanities), 25(8), 2199–2230. https://doi.org/10.35552/0247-025-008-009
[1]E. Al-Hanini, “The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in Jordan,” An-Najah University Journal for Research - B (Humanities), vol. 25, no. 8, pp. 2199–2230, Sep. 2011, doi: 10.35552/0247-025-008-009.
Al-Hanini, Eman. “The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical Study at Auditing Offices and Companies Working in Jordan.” An-Najah University Journal for Research - B (Humanities), vol. 25, no. 8, Sept. 2011, pp. 2199–230. Crossref, https://doi.org/10.35552/0247-025-008-009.
1.Al-Hanini E. The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical study at auditing offices and companies working in Jordan. An-Najah University Journal for Research - B (Humanities) [Internet]. 2011 Sep;25(8):2199–230. Available from: http://dx.doi.org/10.35552/0247-025-008-009
Al-Hanini, Eman. “The Role of Using Information Technology in Enhancing the Quality of Auditing Services in Jordan - Empirical Study at Auditing Offices and Companies Working in Jordan.” An-Najah University Journal for Research - B (Humanities) 25, no. 8 (September 2011): 2199–2230. https://doi.org/10.35552/0247-025-008-009.

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