Applying accepted and accepted auditing standards under the introduction of ongoing IT review
Article Sidebar
-
General Auditing Standards, Continuous Review, Information Technology.
Abstract
The aim of the research is to identify the differences between the general standards as one of the accepted and accepted auditing standards and the continuous review, and whether the same criteria can be used when applying the ongoing audit program. The research indicated that, the nature of information technology, including specialized skills for auditing and passed auditing programs for special training, and the use of expertise in the field of information technology from non-auditors. The research recommended for establishment of continuous training and qualification courses for the auditors, and that professional auditing organizations issue standards for continuous review in a specific manner.
Full text article
Authors
This work is licensed under a Creative Commons Attribution 4.0 International License.
In a brief statement, the rights relate to the publication and distribution of research published in the journal of the University of Sebha where authors who have published their articles in the journal of the university of Sebha should how they can use or distribute their articles. They reserve all their rights to the published works, such as (but not limited to) the following rights:
- Copyright and other property rights related to the article, such as patent rights.
- Research published in the journal of the University of Sebha and used in its future works, including lectures and books, the right to reproduce articles for their own purposes, and the right to self-archive their articles.
- The right to enter a separate article, or for a non-exclusive distribution of their article with an acknowledgment of its initial publication in the journal of Sebha University.
Privacy Statement The names and e-mail addresses entered on the Sabha University Journal site will be used for the aforementioned purposes only and for which they were used.