The Impact of the Use of Computer Technology and Auditing Software on the Efficiency of External Auditors in Jordan

Abstract

The study aims to achieve the following objectives to identify the impact of the use of electronic work environment tools to increase the efficiency of external auditors, Highlight the importance of using audit programs to increase the efficiency of external auditors. The researcher designed the questionnaire for the current study to identify the effect of using modern technology on the work environment of the external auditors. To analyze the data used by the Statistical Package for Social Sciences (SPSS), the following statistical methods were used: Statistical descriptive methods: represented by arithmetic mean, standard deviation and repetitions in order to obtain the general characteristics of the sample of the study sample. Most results: The computer hardware technology helps the external auditor to test the means of control over the electronic system. The presence of computer technology and tools helps the external auditor to reasonably confirm that the data received for processing purposes is licensed and has been properly translated into computer language. Most recommendation: There should be legislations and laws governing the work of external auditors in the establishments that use the computer, the application of the study to the internal auditors or financial managers and sectors, which helps to integrate the views in the audit process.