Electronic Audit Role in Achieving Competitive Advantages and Support the Strategy of the External Audit in Auditing Offices in the Hashemite Kingdom of Jordan | Chapter 03 | Emerging Issues and Development in Economics and Trade Vol. 3
The study aimed at identifying the role
of electronic audit in achieving the competitive advantages and support the
strategy of support the strategy of external audit used by audit’s offices in
Jordan by testing a set of hypotheses addressing the role of electronic audit in
achieving competitive advantage’s dimensions in audit’s offices and support the
strategy of audit. The study identified the obstacles that hinder the benefit
of using electronic audit which aims at achieving the competitive advantages
and support audit strategy followed by audit’s office in the Hashemite Kingdom
of Jordan. The study found that using electronic audit contributes to achieve
the competitive advantages in Jordan including cost reduction, quality,
flexibility, market share. Using electronic audit also contributes to support
the strategy of external audit. And the study indicated that there are the
obstacles hindering using electronic audit including the cost of specialized
audit program, increase of general programs’ prices, and their lack of suitability
for all work establishments in addition to a necessity of scientific and
practical qualification of auditor who specialized in information technology.
Author(s) Details
Reem Okab
Department of Financial and
Administrative Sciences, AL-Huson University College, AL-Balqa’ Applied
University, AL-Huson, Jordan.
View Book: http://bp.bookpi.org/index.php/bpi/catalog/book/120
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