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Volume :14 Issue : 55 1988      Add To Cart                                                                    Download

EVALUATING THE EXPECTED EFFECTS OF AN E.D.P. STANDARD ON ACCOUNTING CONTROLS ( An Empirical Study of the Main Economic Sectors in the K.S.A.)

Auther : By: Dr. Fuad M. El-Leithy

 

          In 1406 H (1986), the Ministry of Commerce of the Kingdom of Saudi Arabia (K.S.A.) issued the Saudi Auditing Standards as part of a comprehensive plan for organizing the Accounting and Auditing profession.  The research done for the Third Symposium of the Methods of Developing the Accounting and Auditing Profession in the K.S.A. revealed the urgent need for a professional Electronic Data Processing (EDP) standard that can guide the auditors in performing their technical procedures, evaluate EDP controls and determine auditors’ responsibilities in this new arena.  The main objective of this paper is to evaluate the expected effects of issuing an EDP standard in the K.S.A. by estimating these effects in all the economic sectors in the Kingdom using the Content Analysis and then evaluating the need for this standard by using the one-way and two-way Analysis of Variance (ANOVA).  The analysis of the empirical results indicated the urgent need for issuing a detailed general EDP standard in the K.S.A.   The expected positive effects of this EDP standard on the effectiveness of the accounting controls are apparent in the government, banking and corporations sectors respectively.

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