The Impact of Computerized Accounting Information Systems on the Accounts Auditing: A Case Study: Tourism Companies | ||||
| Journal of Association of Arab Universities for Tourism and Hospitality | ||||
| Article 18, Volume 13, Issue 2, 2016, Page 121-132 PDF (348.38 K) | ||||
| Document Type: Original Article | ||||
| DOI: 10.21608/jaauth.2016.48023 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Hany Ahmed Khattab | ||||
| Tourism department, Faculty of Tourism & Hotel Management, October 6 University | ||||
| Abstract | ||||
| The accounting system is one of the most important sources of information in various companies, especially touristic ones, on which different managements depend to obtain necessary information in time. For this reason, all Companies seek to develop and update this system continuously through information technology, which provides accuracy, speed and cost reduction. As this new technology leads to a huge change in data processing and saving, there is a need to develop supervision and control procedures. In the framework of electronic operations, it is necessary for the auditor to well understand and study the environment in which data are processed in order to facilitate the systems of accounting and internal control. To reach this target, it is required to use modern techniques and take the advantage of information technology. It is concluded that computerized and electronic systems help the auditor to reach the targets in a better way. | ||||
| Keywords | ||||
| accounting; information systems; tourism companies | ||||
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