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| The Impact of IT Governance on the Audit of Electronic Accounting Information Systems: "Empirical study on Palestinian companies listed on the Palestine Stock Exchange" |
Dr. Mohammed Mosa farajallah, Dr.Dalal Mohammed Ibrahim Mohammed
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Abstract:
This study aimed to identify the impact of IT governance on the audit of electronic accounting information systems in Palestinian companies listed on the Palestine Stock Exchange, Identify the audits of electronic accounting information systems and the challenges and risks they face, and the concept, principles, and mechanisms of information technology governance. The study followed the descriptive-analytical approach. To achieve the study objective, the researcher designed a questionnaire as a study tool. The results of the analysis revealed a significant statistically significant impact between IT governance and auditing and auditing of electronic accounting information systems at the macro level. The results of the analysis showed that there was a significant statistically significant impact between each of the variables of IT governance and audit of electronic accounting information systems. The auditors are aware that the use of IT governance improves the quality of audit procedures on the software and electronic files used in the company, and thus on the quality of audit services. The researcher recommended Greater attention to the application of the principles of IT governance in the Palestinian companies, due to their significant impact on the quality and reliability of the company's operations and business results.
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