إمكانية استخدام النظم الخبيرة في تطوير مهنة مراقبة الحسابات

دراسة لآراء عينة من مراقبي الحسابات في العراق

الملخص

In the light of expert systems applications in various fields. It is
for the auditors to understand the importance of the use of those applications in the development of different areas under scrutiny. As
the transfer of knowledge and experience of expert, scarce, human
auditors to new auditors, conserve and facilitate their use in a
particular area is one of the key aspects in development of the
profession of auditing.
It can be said that the revolution of modern technology has
provided a great opportunity for accountants and auditors to take
advantage of the advantages and potential of IT experience in the field
of electronic systems, and to take advantage of these systems in the
field of auditing. The auditors must be able to adapt and adjust quickly
with this technology.