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首页> 外文期刊>European Journal of Business and Management >The use of accounting information systems in analytical procedures for the audit process, from the point of view of internal and external audit in the public sector (a case study of public universities)
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The use of accounting information systems in analytical procedures for the audit process, from the point of view of internal and external audit in the public sector (a case study of public universities)

机译：从公共部门内部和外部审计的角度出发，在审计过程的分析程序中使用会计信息系统（以公立大学为例）

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This study sought to measure and assesses the use of accounting information systems in analytical procedures for the audit process, from the point of view internal and external audit in the public sector (a case study of public universities) and their role in promoting evidence in the audit results and its availability in Jordanian public universities, as well as to determine the extent of the use of analytical procedures in the audit process, from the point of view of both the internal in observation and auditing services workers at Jordanian universities and external auditors for these universities and how consensus the study sample answers in answering the study questions. Researchers have developed a study tool (questionnaire) based on the conceptual framework and previous studies, (100) questionnaire were distributed on a sample of the population of the study which is consisted of the internal observation units services workers in Jordanian public universities and external auditors for these universities. Using appropriate statistical analysis tools for the study data (arithmetic means, standard deviations and One way ANOVA). It was concluded that there are no significant statically differences between the views of the internal observation services staff in public universities and external auditors for these universities on the importance of using analytical procedures in auditing ? There are no significant differences between the views of the two sample study for these universities to the auditors use of analytical procedures in audits, and the study showed that the use of analytical review methods was moderate by internal and external auditors, while the advanced analytical review methods are used less ? Because they need the skills of statistical analysis, the study also revealed that there are obstacles limiting the use of analytical procedures in the field of work, and most of these obstacles are the absence of clear criteria for analytical procedures issued by the INTOSAI Organization and the organizers of the audit profession, lack of skills in the field of analytical measure. Although the constraints that limit the application of analytical procedures did not have any statistically significant and material impact on increasing the efficiency of the audit performance. In the light of the analysis results the researchers presented a set of recommendations that they consider them necessary to improve and strengthen the evidence in the audit results and availability in Jordanian public universities, as well as to determine the extent of the use of analytical procedures in the audit process, and reduce the risk of control to gain an understanding of the business and its environment.
机译：这项研究试图从公共部门的内部和外部审计（以公立大学为例）的角度，评估和评估会计信息系统在审计过程的分析程序中的使用（在公立大学的案例研究中）以及它们在促进审计过程中证据的作用方面。从约旦大学内部观察和审计服务人员以及外部审计师的角度来看，约旦公立大学的审计结果及其可用性，以及确定在审计过程中使用分析程序的程度这些大学以及研究样本在回答研究问题时如何达成共识。研究人员已基于概念框架和以前的研究开发了一种研究工具（问卷），已向约旦公立大学内部观察组服务人员和外部审计员组成的研究样本中分发了（100）份问卷对于这些大学。使用适当的统计分析工具获取研究数据（算术平均值，标准差和单向方差分析）。结论是，公立大学内部观察服务人员和外部审计师对这些大学的看法在使用分析程序进行审计的重要性方面没有明显的静态差异。这些大学的两个样本研究对审计师在审计中使用分析程序的观点之间没有显着差异，并且该研究表明内部和外部审计师对分析评审方法的使用是适度的，而高级分析评审的使用是适度的。方法用得更少？由于他们需要统计分析的技能，因此该研究还表明，在工作领域中存在限制使用分析程序的障碍，其中大多数障碍是缺乏明确的INTOSAI组织发布的分析程序标准以及审计专业的组织者，缺乏分析测量领域的技能。尽管限制分析程序应用的约束条件对提高审计绩效的效率没有任何统计上的重大影响和实质性影响。根据分析结果，研究人员提出了一系列建议，他们认为这些建议对于改善和加强约旦公立大学的审计结果和可用性的证据以及确定分析程序在多大程度上使用是必要的。审计过程，并降低控制风险，以了解业务及其环境。

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