Investigating the Effect of Auditors Knowledge and Expertise about Accounting Information Systems on Planning and Performing of Auditing Process

Document Type : Research Paper

Authors

1 M.A.. in Accounting University of Sistan & Baluchestan

2 . M.A. in Accounting University of Mazandaran

3 Faculty of Accounting Payam Noor University

Abstract

The focus of this research has been “investigation role and impact of audits' knowledge and skill to principle and methods of information technology and accounting information systems on assessment of internal controls and performance of audit operation “.This article presents two main hypotheses: The first hypothesis examines the effects of the auditors’ awareness and skill in Information Technology (IT) on evaluating internal controls in order to plan the auditing operations; the second hypothesis examines the effects of the auditors’ knowledge of IT on their speed and accuracy of performing the auditing operations. This study was carried out through the distribution of questionnaires among auditors and T-tests were run in order to analyze the data.Results showed that despite of consistent relationship existence between all research relative and independent variables, only four basic factors, including knowledge of accounting information systems, understanding levels of system security, knowing about data process and knowing and operating with accounting software, have significant effect on assessment of internal controls

Keywords

References

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