The Impact of the Security of Electronic Accounting Systems in Enhancing Audit Risks Assessment Procedures(A Field Study from the Perspective of Yemeni Certificated Public Accountants)

Abstract

The study aimed to demonstrate the impact of the security of electronic accounting systems in enhancing audit risks assessment procedures from the perspective of Yemeni certificated public accountants. The study relied on the descriptive analytical approach, appropriate to its nature and based on a theoretical background that was utilized in designing the questionnaire from, which became ready in its final from- after verifying the apparent validity, internal consistency validity, and ensuring the reliability of the questionnaire- to collect primary data from the community of the filed study that was conducted. The number of Yemeni certificated public accountants is (291) for the year 2023AD. As for the study sample, a random sample was used, amounting to (166). Individuals, the questionnaire was distributed to them electronically, and (77) questionnaires were retrieved from it, and their response data were analyzed using appropriate statistical methods, The result of the study analysis showed that there is a statistically significant effect of the impact of the security of electronic accounting systems in enhancing audit risks assessment procedures by 84%. The study recommended the necessity of working on continuous evaluation of the security of electronic accounting systems, and working to strengthen security oversight controls because of their great importance in enhancing audit risks assessment procedures.