Information Technology's Place in the Auditing Process and Auditors' Training

Ahmani, Nasreedine; Ben Naoui, Mustapha

مجلة المنهل الاقتصادي
Volume 7, Numéro 2, Pages 1381-1398
2024-12-15

Information Technology's Place In The Auditing Process And Auditors' Training

Authors : Ahmani Nasreedine . Ben Naoui Mustapha .

Abstract

Information technology is used in the auditing process when any type of IT-based system is applied to assist the auditor in carrying out their duties in accordance with both IT-related and generally accepted auditing standards. This entails expressing an opinion on the dependability and correctness of financial statements. Before providing such an opinion, the auditor must gather sufficient and relevant information to support their conclusions. Compared to traditional methods, the kinds of audit evidence, procedures for gathering them, and methods for storing them have changed in the context of electronic accounting. As a result, auditors are now insufficiently knowledgeable about financial accounting and auditing. They must now pursue training and education in IT. Numerous studies have demonstrated that auditors must meet the requirements to manage electronic information systems and successfully complete the audit process in an IT environment, regardless of whether they are conducting the audit through, around, or on a computer. Despite all of its advantages, this technology is not without risk. These risks may surface during audit challenges, where the auditor may provide a subpar audit opinion in the meantime the financial.