Журнал Академии бухгалтерского учета и финансовых исследований

1528-2635

Абстрактный

Impact of Digital Audit on Improving Performance Quality and Reduce Costs an Applied Research in a Sample of Private Auditing Firms and Offices

Imtithal Rasheed Batchai, Raghad Rasheed Batchai

The research explores the impact of use of digital audit on improving performance quality and Reduce costs which are essential aspects of auditing .The research problem is "ignoring the use digital audit via Information Technology in auditing to avoid shortages of some human resources and hence affecting performance quality and costs. The research aims at introducing digital audit, its goals and its impact on performance quality improvement and cost reduction of audit .The most important recommendation proposed by the researchers is training auditors to efficiently utilize IT so as to save time and efforts and to cut costs when carrying out audits.