The role of ISA315 auditing in reducing the risks of electronic operations

Abstract

The research aims to measure the role of auditing according to ISA315 in reducing the risks of electronic operations associated with penetration and manipulation as well as data loss. To achieve the objective of the research, external auditors were selected as a research community. A questionnaire was used that was distributed to a sample of external auditors working in Iraq to show the extent of the contribution of the International Auditing Standard 315 in enhancing the work of the external auditor in reducing the risks of the resulting electronic operations by stating the opinions of external auditors and analyzing the data and answers obtained using statistical methods to show the relationship and degree of impact between the above-mentioned standard and reducing the risks of electronic operations.

The researchers reached several conclusions, the most important of which is the existence of a direct relationship between auditing using the international audit standard 315 and the risks of electronic operations, which reflects the importance of applying the standard in the audit process.

The research made a set of recommendations, the most important of which is that it is better for the auditor to use International Auditing Standard 315 in addition to other international and local auditing standards side by side in order to ensure the efficiency of the audit process and reduce the risks of electronic operations to the minimum extent possible.