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AN EVALUATION OF THE ROLE OF AUDITING IN A COMPUTERISED SYSTEM

CHAPTER ONE

INTRODUCTION

1.1       Background of the Study

The rapid development of information technology and accessibility to this information has led to the increasing number of users of this technology, either from individuals or companies. The cravings of the Companies to acquire and apply the computerized systems and programs contributed effectively in the effective deployment of information systems. The most essential field that has been impacted through this transform is the accounting, where the second half of the remaining century witnessed a rapid transition in the direction of using automated accounting statistics structures which lead to robust development in the performance of the clerical and accounting related task especially in the process of computerized auditing.

But with the use of advanced technology exposure in the direction of different kinds of risks related to make Suring the safety as well as security of computerized accounting information systems. Additionally, the huge development within IT is not accompanied through a comparable development within the competencies as well as capacities of the human users of this technology. That creates a kind of risks which bound the efficiency and competence of the make use of these techniques (AlAkra, Abdel-Qader and Billah, 2016). These risks or uncertainty need from the organizations to be extra conscious of the possible safety risks that intimidate the safety of their systems, the competence and efficiency of the software used in the process of computerized auditing, avoid these risks as well as decrease from its bad impacts as much as possible. The IT infrastructure that is developed by any company plays a vital role in assisting in transforming accounting operations. Information technology has an important and significant role in process of gathering, using and storing useful information that is abridged and reported within financial reports. Large numbers of business are becoming progressively more relay on information technology by means of such components at the same time as fully included (IS) As well as the electronic document management flattering more common. It is commonly observed that during processing of accounting information employees make a lot of mistakes. In order to avoid such kind of mistakes steps can be taken like IT infra can be evolved which will assist managers in improving accuracy in accounting operations, transaction processing speed also

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