Effect of risk of using computerized AIS on external auditor's work quality in Yemen

Hamood Mohd Al-Hattami; Abdulwahid Ahmed Hashed; Khaled M.E. Alnuzaili; Maged A.Z. Alsoufi; Alwan A. Alnakeeb; Hussein Rageh

doi:10.21833/ijaas.2021.01.010

Effect of risk of using computerized AIS on external auditor's work quality in Yemen

Hamood Mohd Al-Hattami
, Abdulwahid Ahmed Hashed
, Khaled M.E. Alnuzaili
, Maged A.Z. Alsoufi
, Alwan A. Alnakeeb
, Hussein Rageh

Accounting

Research output: Contribution to journal › Article › peer-review

25 Scopus citations

Abstract

This study aimed to identify the effect of the risks of using computerized AIS in facilities subject to auditing on external auditor's work quality. The study was applied to Yemeni external auditors, with a targeted sample size of 120 people who were randomly selected. Data were collected through questionnaires. The collected data were processed using SPSS version 23. The results of this study revealed a statistically significant effect of risk associated with the use of computerized AIS (human risks, environmental risks, and viruses’ risks) on external auditor's work quality. However, human risks are the most risk to the external auditor in the audited facilities. From a practical standpoint, AIS and IT auditors and facilities subject to auditing all stand to gain from the results of this study.

Original language	English
Pages (from-to)	75-81
Number of pages	7
Journal	International Journal of Advanced and Applied Sciences
Volume	8
Issue number	1
DOIs	https://doi.org/10.21833/ijaas.2021.01.010
State	Published - Jan 2021

Keywords

Accounting information system (AIS)
Computerized AIS
External auditor's work quality
Risk
Yemen

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10.21833/ijaas.2021.01.010

Cite this

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title = "Effect of risk of using computerized AIS on external auditor's work quality in Yemen",

abstract = "This study aimed to identify the effect of the risks of using computerized AIS in facilities subject to auditing on external auditor's work quality. The study was applied to Yemeni external auditors, with a targeted sample size of 120 people who were randomly selected. Data were collected through questionnaires. The collected data were processed using SPSS version 23. The results of this study revealed a statistically significant effect of risk associated with the use of computerized AIS (human risks, environmental risks, and viruses{\textquoteright} risks) on external auditor's work quality. However, human risks are the most risk to the external auditor in the audited facilities. From a practical standpoint, AIS and IT auditors and facilities subject to auditing all stand to gain from the results of this study.",

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year = "2021",

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doi = "10.21833/ijaas.2021.01.010",

language = "English",

volume = "8",

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TY - JOUR

T1 - Effect of risk of using computerized AIS on external auditor's work quality in Yemen

AU - Al-Hattami, Hamood Mohd

AU - Hashed, Abdulwahid Ahmed

AU - Alnuzaili, Khaled M.E.

AU - Alsoufi, Maged A.Z.

AU - Alnakeeb, Alwan A.

AU - Rageh, Hussein

PY - 2021/1

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AB - This study aimed to identify the effect of the risks of using computerized AIS in facilities subject to auditing on external auditor's work quality. The study was applied to Yemeni external auditors, with a targeted sample size of 120 people who were randomly selected. Data were collected through questionnaires. The collected data were processed using SPSS version 23. The results of this study revealed a statistically significant effect of risk associated with the use of computerized AIS (human risks, environmental risks, and viruses’ risks) on external auditor's work quality. However, human risks are the most risk to the external auditor in the audited facilities. From a practical standpoint, AIS and IT auditors and facilities subject to auditing all stand to gain from the results of this study.

KW - Accounting information system (AIS)

KW - Computerized AIS

KW - External auditor's work quality

KW - Risk

KW - Yemen

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M3 - Article

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EP - 81

JO - International Journal of Advanced and Applied Sciences

JF - International Journal of Advanced and Applied Sciences

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Effect of risk of using computerized AIS on external auditor's work quality in Yemen

Abstract

Keywords

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