The study is after investigating the influence of digital technologies and digital auditing on the enhancement of efficiency and quality within financial auditing processes. This was achieved by examining the role of information technology in expediting procedures and minimizing human errors. The research concentrated on the ways in which digital auditing improves accuracy and credibility in financial results, while also addressing challenges associated with security and data protection in the implementation of these technologies. The results demonstrated that the integration of information technology significantly improves the capability to conduct comprehensive and precise audits in a shorter time frame, thereby facilitating reliable financial decision-making through the provision of accurate data. In light of these findings, the study advocated for the necessity of training auditors in the use of digital auditing tools and the development of their technical competencies to adapt to the rapid advancements in this domain. Furthermore, the research underscored the critical importance of embracing contemporary technologies such as Artificial Intelligence (AI) and Blockchain to bolster accuracy and efficiency, alongside establishing protocols to ensure data security throughout the digital auditing process.

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Digital Auditing: The Role of Information Technology in Enhancing Accuracy and Credibility in Financial Reporting

  • Nidal Mahmoud Al-Ramahi,
  • Tareq Hammad Almubaydeen,
  • Zaid Ahmad Saeed Semreen

摘要

The study is after investigating the influence of digital technologies and digital auditing on the enhancement of efficiency and quality within financial auditing processes. This was achieved by examining the role of information technology in expediting procedures and minimizing human errors. The research concentrated on the ways in which digital auditing improves accuracy and credibility in financial results, while also addressing challenges associated with security and data protection in the implementation of these technologies. The results demonstrated that the integration of information technology significantly improves the capability to conduct comprehensive and precise audits in a shorter time frame, thereby facilitating reliable financial decision-making through the provision of accurate data. In light of these findings, the study advocated for the necessity of training auditors in the use of digital auditing tools and the development of their technical competencies to adapt to the rapid advancements in this domain. Furthermore, the research underscored the critical importance of embracing contemporary technologies such as Artificial Intelligence (AI) and Blockchain to bolster accuracy and efficiency, alongside establishing protocols to ensure data security throughout the digital auditing process.