THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON THE EXTERNAL AUDITOR: AN EXPLORATORY STUDY OF A SAMPLE OF TWO YEARS IN THE DIRECTORATE OF EDUCATION OF WASIT

Abstract

"This research aims to shed light on the important and effective role played by accounting information systems in educational work and the extent of its impact on enhancing the work of external auditing. The acceleration of knowledge by providing a solid database constituted an effective tool that the directorate can enhance the work of the external audit, and then these departments develop their accounting information systems and exploit them efficiently and effectively by employing their educational and informational outputs, and the Waist Education Directorate within the Iraqi Ministry of Education was chosen as a field of application In addition to designing a questionnaire consisting of (40) paragraphs concerned with accounting information systems and external auditing, and (150) questionnaires were distributed to the study sample workers, and these responses were analyzed and tested by a set of appropriate statistical methods based on the Spss program, and the research concluded that there is A significant impact of accounting information systems in enhancing the external audit process, on the basis of which the main and sub-hypotheses were accepted. To enhance the external audit process.