کنفرانس بین المللی اقتصاد ،مدیریت دانش بنیان و توسعه پایدار در روابط ایران ، ارمنستان و اوراسیا|بررسی موانع اجرای حسابرسی آنلاین در دستگاه های دولتی از دیدگاه کارشناسان مالی در استان ایلام
Examining the barriers of online auditing performance in governmental systems in opinion of financial experts in Ilam province
accounting graduate student Asalooye PNU (Author) Moslem kheiri
Doctor abdol karim moghdam University Nvrvahd message Asalooye
Nowadays observing organizational systems performed very late which can t prevent from fault operation, if accounting document issuance done in way of online and without pause, its essential that auditing has done as online and without pause(Onewnenz,2003). On time decisions and with quality needs auditing report on time and continues. Investments, validators and supervisors has expect of developing exist services such as digital and electronic of financial information, access ease, high flexibility, storage and simple maintaining, ease of organizing and summarizing and use of new technology of report system. Where were auditors? This similar question after divulging financial faults, appearing the incident scandal and financial phenomenon in whole of world. In Iran after preventing recent faults some of experts determined the claim of auditing assertion. Traditional systems with appearing new technologies lost their credibility. In this way this research aimed to examining the barriers of online auditing in governmental organizations in opinion of financial experts which as survey and accepted. And using distributing questionnaire between accountant, auditors of court of aduit and managers and financial experts of governmental organizations have been gathered and in order of research hypothesis test, from Chi-Square Test, Pay Nomial and grade of Freadman using SPSS software. The research results shows that communicational infrastructures and virtual networks, data electronic exchange in virtual networks, enough budget for implementing electronic supervisor site through optical fiber and lack of knowledge of managers and financial staffs of executive systems with online auditing systems was executive barrier of this system.
Keywords: Online Auditing, Information Technology, Governmental Systems, Auditing of Electronic Supervision, Document storage