THE IMPACT OF USING ELECTRONIC ACCOUNTING IN PROCESS OF INTERNAL AUDIT IN PRIVATE COLLEGES IN AL GASSIM -2022
Keywords:
Internal Audit, Electronic Accounting, Private Colleges, Al Gassim, Financial StatementsAbstract
This study investigates the reliance on electronic accounting in the internal audit processes within private colleges in Al Gassim, Saudi Arabia. It assesses the internal auditors' knowledge of electronic accounting and identifies potential challenges faced in implementing electronic accounting systems. Utilizing a descriptive analytical and case study approach, primary data was gathered through a questionnaire, complemented by secondary information from various sources. The findings highlight the efficiency gains and enhanced quality of financial reports achieved through electronic accounting programs, emphasizing the importance of effective internal controls. The study recommends increased attention to key control characteristics and adherence to internal audit procedures in private colleges in Al Gassim.
References
Mohammed, Samir Kamel. (1999). The basics of the Audit in the environment of the electronic data operation systems. P1. The new university publishing house. Alexandria. Egypt.
Megs, Walter. Megs, Robert. (2009). Financial Accounting. I1. The publisher of the Mars publishing house. Riyadh. Saudi Arabia.
My beloved, Kazem Ibrahim. (2003). Accounting information system. P1. Humpback Printing and Publishing Unit. The conductor. Iraq.
Kesso, Donald Wiggant, Jerry. (1995). Medium Accounting. Part one. Mars Publishing House. Riyadh. Saudi Arabia.
Thomas, William. Henky, arson. (1989). Review between theory and practice. The publisher of the Mars Library. Riyadh. Saudi Arabia.
University correspondence
Moslah, Nasser Abdel Aziz. (2007). The impact of computer use on Internal Auditing systems in Gaza Strip colleges. Master's message. Baghza Islamic University.
Naji, Badraldin Adam Mohamed. (2012). Correcting the Internal Audit system in the Electronic Accounting environment. Doctor's letter. Community University of Science and Technology. Sudan.
Articles and periodicals
Hamada, Rasha. (2010). Impact of general controls over Electronic Accounting information systems on increasing the reliability of Accounting information (field study). Volume 26. Number one. Journal of the Damascus University of Economic and Legal Sciences. Syria.
Wendell, Paul. (1995). Fraud and fraud in the computer environment. Number 92. October. Arab Law Accountant magazine. Kuwait.
Hildy, Alan Ajib Mustafa. Stupid, impulsive, patient Mahmoud. (2010). The role of Internal Audit under the Electronic Accounting system is an application study for a sample of banks in the Kurdistan region. Number 45. Humanities magazine. Iraq.
Al Hussein, D. Muhammad Awad al-Karim. (2010). Lectures in Accounting information systems. School of Economics and Rural Development. Island University. Sudan.
Guide to the work of Internal Audit units of government agencies and public institutions. Office of the Comptroller General. Saudi Arabia.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Adil Mohamed Ahmed Yousif (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
