The use of accounting information systems in analytical procedures for the audit process, from the point of view of internal and external audit in the public sector (a case study of public universities)

Abstract

This study sought to measure and assesses the use of accounting information systems in analytical procedures for the audit process, from the point of view internal and external audit in the public sector (a case study of public universities) and their role in promoting evidence in the audit results and its availability in Jordanian public universities, as well as to determine the extent of the use of analytical procedures in the audit process, from the point of view of both the internal in observation and auditing services workers at Jordanian universities and external auditors for these universities and how consensus the study sample answers in answering the study questions.

Researchers have developed a study tool (questionnaire) based on the conceptual framework and previous studies, (100) questionnaire were distributed on a sample of the population of the study which is consisted of the internal observation units services workers in Jordanian public universities and external auditors for these universities.

Using appropriate statistical analysis tools for the study data (arithmetic means, standard deviations and One way ANOVA).

It was concluded that there are no significant statically differences between the views of the internal observation services staff in public universities and external auditors for these universities on the importance of using analytical procedures in auditing ? There are no significant differences between the views of the two sample study for these universities to the auditors use of analytical procedures in audits, and the study showed that the use of analytical review methods was moderate by internal and external auditors, while the advanced analytical review methods are used less ? Because they need the skills of statistical analysis, the study also revealed that there are obstacles limiting the use of analytical procedures in the field of work, and most of these obstacles are the absence of clear criteria for analytical procedures issued by the INTOSAI Organization and the organizers of the audit profession, lack of skills in the field of analytical measure. Although the constraints that limit the application of analytical procedures did not have any statistically significant and material impact on increasing the efficiency of the audit performance.

In the light of the analysis results the researchers presented a set of recommendations that they consider them necessary to improve and strengthen the evidence in the audit results and availability in Jordanian public universities, as well as to determine the extent of the use of analytical procedures in the audit process, and reduce the risk of control to gain an understanding of the business and its environment.

Key Words: Accounting Information Systems, Internal auditing, External auditing.