Document Details

Document Type : Thesis 
Document Title :
The Role of External Auditor in Reducing Risks Related to Financial Operations in Electronic Commerce Environmen An Empirical study on Accounting Firms in Jeddah province t
دور المراجع الخارجي في تخفيض المخاطر المرتبطة بالعمليات المالية في بيئة التجارة الإلكترونية : دراسة ميدانية
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : This study aims to find to what extent the External Auditor is prepared in Saudi Arabia to handle financial risks encountered in e-commerce within the context of the rapid development and progress taking place in e-commerce worldwide and the ensuing changes in the business environment which impacted the External Auditor’s scientific capabilities and professional competence beside identifying the most important risks a company faces in e-commerce. The study then tries to find out the External Auditor’s role in limiting these risks through enhancing confidence in financial statements being important decision making tools and in turn improving the quality of audits. In order to accomplish the objectives of this study the inductive approach was used in preparing the theoretical side of the study relying on relevant scientific references, periodicals, and previous studies for collection of secondary information. Then the deductive approach was used for collection of all preliminary information required for the study through a questionnaire distributed to the (43) auditing firms licensed in Jeddah province. The response received from these firms reached 75.5%. The study’s most important results are: All surveyed individuals have agreed that the External Auditor’s current professional and scientific qualification is insufficient for facing e-commerce related financial risks, non-availability of regular training programs and courses for developing the External Auditor’s scientific and professional skills in the field of e-commerce, around (21.5%) of the survey sample individuals have no interest in e-commerce, (46.2%) have no related professional qualifications, and no one of the survey sample individuals has any specialized professional certificates in data systems verification. The survey results showed that the External Auditor can play a major role in limiting these risks . The study’s most important recommendations are: It highlighted the importance of the External Auditor’s scientific and professional qualification to enable him to well assess e-commerce transactions. External Auditors shall be fully aware of all risks associated with these transactions and shall take all necessary actions to handle them. External Auditors shall be encouraged to obtain professional certificates in audit and auditing of information systems and to use technical techniques beside IT initiated assurance services which help the External Auditor to ensure the fairness and credibility of financial statements and reports and to perform the auditing process with all required competence. 
Supervisor : Prof. Dr. Awad S. Alrehaily 
Thesis Type : Master Thesis 
Publishing Year : 1436 AH
2015 AD 
Added Date : Tuesday, June 9, 2015 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
حسان محمد مالMal, Hassan MohammedResearcherMaster 

Files

File NameTypeDescription
 37987.pdf pdf 

Back To Researches Page