أثر استخدام أساليب المعالجة الإلكترونية للبيانات على زيادة فعالية مكاتب تدقيق الحسابات العاملة بقطاع غزة- دراسة تطبيقية على مكاتب تدقيق الحسابات بقطاع غزة – فلسطين في نوفمبر 2013م

Abstract

This study aims to recognize The effect of using methods of electronic data processing to increase the effectiveness of the audit offices in Gaza Strip ,To that effect, a questionnaire was designed and distributed to the sample consisting 70 auditors. The analysis of the questionnaires items using the statistical method SPSS showed that the use of methods of electronic processing in the audit leads to increase the effectiveness of the planning stage and improve the auditor's analytical procedures, and raise the quality of the performance audit and documented, and the study found a relationship between the use of methods of electronic data processing to increase the effectiveness of audit firms, but a relationship without medium due to the presence of other elements that otherwise affect the electronic processing methods, the researcher has recommended the inclusion of the subject in the academic curriculum of universities and the importance of follow-up to the government and the supervisory authorities, trade unions, the application of those technologies in exchange offices checking with special advantages for those who are on it.