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Document Type |
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Article In Journal |
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Document Title |
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The entrance to the review in light of the injustice the same time, direct operating rightful مدخل المراجعه في ظل ظلم التشغيل المباشر ذات الوقت الحقيق |
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Subject |
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The entrance to the review in light of the injustice the same time, direct operating rightful |
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Document Language |
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Arabic |
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Abstract |
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We have audited Tgit traditional internal and external markedly in recent years and is due mainly to changes in the operating environment of accounting data (roussey 1989, baily.1988, vasarhelyi ,89-97. Pp, 1986, ellion ,94-107, pp. 1986.) and has resulted in changes Thdeatt essential task management audit process, such as investigation and express their opinion there is no doubt that the fundamental objectives of the external audit and internal Hua express their views Valemradja the outside is an expression of opinion of neutral on the validity and integrity of the financial statements of the company subject to revision While the internal auditor's performance and functionality IMG's first operations of the company comprising its operations trophy on the operating systems of electronic data and, after examination and evaluation can incl. controls on the operating system of electronic data and after inspection, and IMG can the internal auditor to express opinion on the effectiveness and efficiency of the internal control system accounting.
And it is noted that the issues of control and security of all desktop not a commercial technology explosion in the field of computer and software, and managers are Review Operating Review Operating electronic data Thdeatt important relate to the development review procedures managers review the operating electronic data important challenges related to the development review procedures microprocessors micro- coputers and dealing with the computer the exact not only a tool alone, but also as a node within a local area network for a specific region or regional network and wide (p34, 1992, negorm) Due to the competitive business environment with a high degree at this time became the Information Systems computer subject of growing interest For companies that want to stay in a competitive and for this reason is operational audits of these systems make sure they meet the information requirements and this is reflected in the achievement of the potential benefits such as improved communication and increased efficiency as well as improve the flow of information. |
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ISSN |
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1319-0997 |
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Journal Name |
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Economics and Administration Journal |
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Volume |
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2 |
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Issue Number |
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1 |
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Publishing Year |
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1416 AH
1996 AD |
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Article Type |
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Article |
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Added Date |
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Tuesday, April 6, 2010 |
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Researchers
| صادق حسانين | hasaneen, sadeq | Researcher | Doctorate | |
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