The Impact of Information Technology on the Auditing Profession

The role of information technology in the process of improving the efficiency of audit has a negative effect on the quality of the review process, But the derived benefits from use the recent methodologies Auditing in the field of actual efficiency associated mainly with the disposal of the old methods and procedures that associated with old methodologies more than related to the methods and procedures for the modern methodologies. It also we provide get to another result that the use of information technology in various fields of auditing will help to improve the efficiency and effectiveness of the review process, despite the existence problems that impede embarking to make serious decisions in order to exploit information technology leads to improved efficiency and effectiveness.