معوقات تطبيق المراجعة الالكترونية في المصارف السودانية – دراسة حالة بنك فيصل الاسلامى السوداني

المستخلص

Abstract


This research investigated the constraints of the electronic audit application in the Sudanese banks. The research problem is well represented in the fact that, the auditor faces a serious challenge in light of the development which associated the utilization of computer technology, nevertheless, this evolution is concomitant with some problems and impediments which negatively affect the operations of electronic audit and hence may negatively affect the efficiency and effectiveness of the implementation of the electronic audit under an environment of accounting information system. The research aimed to know the constraints of the electronic audit application and the extent to which the same affects the course of electronic audit process and to make benefit from removing such constraints in order to reach perfect reports. The research has reached a number of research findings including the following: lack of material evidence has exacerbated the commission of financial and accounting offences, which cannot easily be detected. The weakness of the established networks has reduced the efficiency of the electronic audit. The poor performance of the program’s operating cadre has led to the poor performance of electronic audit. The research concluded with a set of recommendations, including the following: The research fully recommended having more attention to qualify the electronic audit program’s operating cadre. The research highly recommended having keen interest to develop the networks. The research strongly recommended ensuring the security of the programs and the protection of the same from being infringed upon. The research particularly recommended maintaining the material evidence for a specific period of time.

عدد المشاهدات: 38