Search Results for ais

Abstract

The research aims to study and analyze the risks associated with the adoption of accounting information systems, particularly human, technological, environmental, and legal risks. It also addresses the literature related to the reliability of the external auditor’s report by highlighting the nature of these risks and explaining the extent to which they affect the quality and credibility of audit reports issued by local audit firms.

The research is based on the hypothesis that identifying the risks of adopting and operating accounting information systems by regulatory bodies, and relying on auditors who possess the professional capability to disclose such risks, will positively reflect on the reliability of the final audit report for stakeholders who rely on accounting information. To achieve the objectives of the study, a conceptual framework was developed that covers the accounting information system, its internal structure, and the risks associated with its adoption. In addition, the framework analyzes the dependent variable represented by the reliability of the external auditor’s report and the characteristics that this report must include. The study also clarifies the role that risk identification can play, especially risks related to human factors involving system designers and operators, and technological risks related to the information infrastructure of business organizations.The researcher concluded that the level of disclosure regarding the risks of adopting accounting information systems in audit reports is still limited and incomplete. A significant portion of audit outputs continues to focus on traditional financial tests, without expanding into the evaluation of risks associated with modern systems. It was also found that the lack of systematic identification of these risks directly affects the reliability of the audit report and reduces the ability of users of financial statements to rely on it.

The researcher recommends that audit reports should include an annex or a dedicated section addressing risks related to accounting information systems, and that an evaluation methodology should be adopted encompassing human, technological, environmental, and legal risks, in addition to determining the impact of these risks on the fairness and credibility of financial data. The study further recommends enhancing the training of regulatory staff on mechanisms for evaluating risks associated with modern systems and integrating the results of such evaluations into the contents of the external auditor’s report, in a manner that strengthens its reliability and transparency for all stakeholders.

Abstract

The research aims to clarify impact of using resource consumption accounting to improve the quality of accounting information that management needs it for making future decisions that related to cost management and resources and the rate of its exploitation. In the section, the researcher dealt with the concept of resource consumption accounting, get to know its steps, and the benefits of using it. As for the second section, he touched on the quality of accounting information and their characteristics, and standards for measuring the quality of information. The researcher adopted use of the analytical and statistical aspect to verify the research hypothesis through using a questionnaire that was distributed to a group of people consisting of administrators, accountants, engineers, technicians and a group of academics. The researcher concluded that resource consumption accounting helps in providing useful information for decision-making that includes the company's resources and the relationship between these resources, thus it achieves the quality of the information. The researcher made important recommendations, as he recommends the adoption of resources consumption accounting which it provides useful information to decision-makers that help them in planning and managing resources in the future