دور تكنولوجيا المعلومات المحاسبية في تحسين جودة المراجعة الخارجية - دراسة ميدانية على مكاتب المراجعة الليبية

Abstract

This study aimed to identify the role of accounting information technology in improving the quality of external auditor performance in Libyan audit offices during the period of 2025 AD, The descriptive analytical approach was relied upon, and the questionnaire form was used as a tool to collect data from the study sample represented by Libyan audit offices. The sample was randomly selected from external auditors in audit offices, where the sample size amounted to 40 external auditors from offices licensed by the Syndicate of Accountants and Auditors who pay membership fees to the Syndicate. The data were analyzed using the SPSS 25 V statistical analysis program. The study concluded that Libyan institutions use accounting information technology at a high level in performing their financial and accounting tasks, which led to raising the efficiency and performance of Libyan external auditors at a very high level, thus enhancing the quality and effectiveness of Libyan external auditing at a very high level. Thus, the study reached a very high level in the role of accounting information technology in improving the quality of Libyan external auditing, The study also reached a very high level in the ability of external auditors to deal with the risks of accounting information technology associated with the auditing process through Personal variables represented by their professional experience in practicing the profession of external auditing and academic qualification, as personal variables play a decisive role in managing dealing with information technology risks associated with the auditing process. The study recommended the need to increase attention to training employees and managers of Libyan institutions for accounting information technology and providing a specialized cadre in information technology for Libyan institutions to increase their information security, and urging Libyan laws and legislation to support the use of accounting information technology in Libyan institutions, which thus enhances the improvement of the quality of Libyan external auditing.