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首页> 外文期刊>International Journal of Business and Management >The Effectiveness of Accounting Information Systems in Reducing the Risks of Electronic Auditing: Applied Study on Irbid’s Electricity Company of Jordan
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The Effectiveness of Accounting Information Systems in Reducing the Risks of Electronic Auditing: Applied Study on Irbid’s Electricity Company of Jordan

机译：会计信息系统在降低电子审计风险方面的有效性：约旦Irbid电力公司的应用研究

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摘要

Accounting information systems and their outputs are efficient management tools that are based on information in decision making. The external auditor is keen to ensure that the company has sophisticated and modern accounting information systems capable of meeting its auditing needs. This study aimed at identifying the effectiveness of accounting information systems (Relevance, Reliability and Information security) to reduce the risk of electronic auditing (inherent, control, detection) in Irbid Electricity Company. In order to achieve the objectives of the study, a questionnaire was designed and distributed to the sample of the study which consisted of (152) employees who were financial managers, account managers, internal auditors and employees working in the company's information technology departments. The number of questionnaires retrieved and statistical analysis was (136). To analyze data and test hypotheses, the statistical program (SPSS) was used. The study found that there is a significant effect on the effectiveness of accounting information systems on the risks of electronic auditing in Irbid Electricity Company. The study recommended that more researches should be accomplished on achieving efficiency, efficiency in the procedures of accounting control, and asset protection programs to reduce the risk of control.
机译：会计信息系统及其输出是基于决策信息的有效管理工具。外部审计师渴望确保公司拥有能够满足其审计需求的复杂现代会计信息系统。本研究旨在确定会计信息系统（相关性，可靠性和信息安全性）的有效性，以降低Irbid电力公司进行电子审核（固有，控制，检测）的风险。为了实现研究目的，设计了调查表并将其分发给研究样本，其中包括（152）名员工，他们是财务经理，客户经理，内部审计师以及在公司信息技术部门工作的员工。回收的问卷和统计分析的数量为（136）。为了分析数据并检验假设，使用了统计程序（SPSS）。研究发现，Irbid电力公司的会计信息系统对电子审计风险的有效性有显着影响。该研究建议应在效率，会计控制程序效率和资产保护计划方面进行更多研究，以降低控制风险。

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