Abstract

Abdul Razzaq Mohammed Othman

Focusing on the risks of the accounting information technology; the research aims for revealing the role of the accounting auditor in managing the technology’s risks. These risks are caused by the complicated ambience of the accounting information technology, which became complicated because of the changes and the improvements that happened to it after the improvement of technology. The study’s results have revealed the advantages of using the technology, but its risks are many and various. The technology requires the internal and the external auditors to adapt it to reduce its risks, and that’s by gaining certain qualifications in the technology’s field and by their procedures when they do their tasks. There are effective roles for the internal and the external auditors in facing these risks, but there are no significant variations between their roles which indicates that their roles will be reflected on the accounting results. According to the study’s results, the researcher assures the importance of activating the roles of the professional associations, the co-auditing and control authoritiesand the institutions. And that is for the sake of providing a proper ambience to improve the auditor’s role in facing the technology’s risks, and this can be done by redeveloping the standards and the ethics.