The Impact of the Risks of Using Information Technology on the Performance of Accounting Information Systems from the Viewpoint of auditors in the Kingdom of Saudi Arabia.
Keywords:
Risks Information Technology, accounting information systems, auditors, Kingdom of Saudi Arabia.Abstract
This study aimed at investigating the impact of the risks of using
information technology on the performance of accounting information
systems from the viewpoints of auditors in the kingdom of Saudi Arabia.
To achieve the study objectives, the researcher distributed a questionnaire
to (136) of the auditors in K. S. A. (92) questionnaires were returned. In
addition, the study sought to verify the three null hypotheses of the study.
In order to analyze the data, the researcher used the Statistical Package
for Social Studies (SPSS) .
The results of the study showed that the risks of using information
technology have a significant impact (75.6%) on the performance of
accounting information systems.
Based on the results of hypotheses testing: the first, the second and the
third null hypotheses were rejected.
The study concluded the recommendations which can help to reduce
the risks of using information technology on the performance of accounting
Information systems.
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