لاحظنا غياب تنفيذ إجراءات فحص أنظمة

لاحظنا غياب تنفيذ إجراءات فحص أنظمة الحاسب الآلي من قبل المحاسب القانوني وانما تم الاكتفاء بالاختبارات المستندية بالرغم من الأهمية القصوى للحاسب الآلى للعميل . هذا وقد أفادنا المكتب بأنه تم استحداث فريق تدقيق الحاسب الآلي وتطبيق إجراءات تدقيق بيئة الحاسب الآلي ابتداء من عام 2006 نظراً لأهمية فحص بيئة الحاسب الآلي في بعض عمليات المراجعة خصوصاً في بعض العمليات التلا يدخل الحاسب الآلي في نتائجها المالية بشكل كبير فإننا نوصي بأن يستحدث المكتب سياسات وإجراءات وبرامج مراجعة خاصة بالحاسب الآلي وأن يتم توفير التدريب اللازم لموظفي قسم مراجعة الحاسب الآلي

Results (English) 1:

We noted the absence of implementation of screening computer systems by a chartered accountant and is simply documentary tests despite the extreme importance of the computer for the customer. The us Office that was developing computer auditing team and the application procedures for checking computer environment from 2006 owing to the importance of examining computer environment in some audits, especially in some collapsing processes computer enters in financial results significantly, we recommend that the Office develops policies, procedures and programmes of special computer and provide the necessary training for the staff of the computer audit section

Results (English) 2:

We noticed the absence of the implementation of computer systems examined by the chartered accountant procedures, but the tests were sufficient documentary spite of the paramount importance of computer automated client. This has served us Bureau that has been developed computer auditing and the application of auditing computer environment starting in 2006 action team given the importance of checking the computer environment in some of the audits, especially in some of the processes Alla enters computers in its financial results significantly, we recommend that introduces Office policies and procedures for review and special programs are computerized and provide the necessary training to the staff of the Department of Computer Review

Results (English) 3:

Note the absence of implementing examination of computer systems by chartered accountant, but were simply documentary despite the extreme importance of computer testing machine for the client.It has been reported that the creation of group of computer audit and audit procedures a computer starting 2006, in view of the importance of examining computer environment in some operations, audits, especially contact enters the computer.In its financial results significantly, we recommend to develop office policies and procedures and special audit of computer software and training to the staff in the Department of computer audit