أهمية تكنولوجيا المعلومات في ضبط جودة التدفق ومعوقات استخدامها من وجهة نظر مدقق الحسابات في دولة الكويت

المطيري, فيصل (2013) أهمية تكنولوجيا المعلومات في ضبط جودة التدفق ومعوقات استخدامها من وجهة نظر مدقق الحسابات في دولة الكويت. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identify the importance of Information Technology in controlling the quality of the auditing and the difficulties of using it from opinion of auditors in Kuwaiti. A sample study consisted of (125) auditors working in the covered-by-the-present study offices. This study relied on information technology as independent variable and its importance in quality of the audit as dependent variable. The study concluded the number of results: the impact of Information Technology (computerize techniques, Scientific and practical experience, and Skills development) in controlling the quality of the auditing and the difficulties of using it from opinion of auditors in Kuwaiti.

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