The Role of Information Technology in Improving Accounting Practices in Auditing Offices: A Survey Study in the Southern Governorates of Palestine Al-Riyada Office for Accounting, Auditing and Financial Consulting Gaza - Palestine

Abstract

The study aims to shed light on the importance of information technology in improving accounting practices in auditing offices in the southern governorates of Palestine, and the importance of developing the accounting system and the resulting provision of information characterized by objectivity and high quality, as well as providing accurate financial reports that support the decision-making process. The study followed the descriptive analytical approach by distributing a questionnaire to collect initial information for the study. The study included 52 employees in auditing offices in the Gaza Strip. Out of 80 questionnaires distributed to all members of the study community, 65% were recovered. The study reached several recommendations, the most important of which are applying information technology to detect fraud, deception and forgery in financial reports to improve accounting practices in auditing offices. The study also recommended conducting permanent and periodic maintenance of devices and accounting audit programs to maintain the accounting workflow. In audit offices