Current Issue (Issue (2021) [ -2021])


أثر استخدام مراقبي الحسابات لأسلوب الإجراءات التحليلية في الحد من مخاطر تكنولوجيا الحوسبة السحابية(د...


أ. د/حنان جابر حسن عباس أ. د/أشرف محمد إبراهيم منصور أ/ مي عادل

The main object of the research is to highlight The Effect of Using Analytical Procedures by External Auditors to Prevent Cloud Computing Technology Risks, by showing how much the Analytical Procedures’ ability in understanding the financial statements and discovering the error that might occur duri...

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نموذج مقترح لتعزيز دور التحول الرقمي بالمنظومة الضريبية الالكترونية بهدف تعظيم موارد الحصيلة الضريبي...


د. مبروك محمد السيد نصير

The digital transformation constitutes a civilized shift for the Egyptian state at the present time, as it is the main pillar in the sustainable development program and the achievement of economic renaissance. The digital transformation strategy of the Egyptian Tax Authority requires an effective en...

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Evaluating the Internal Audit Role in Assuring Integrated Business Reporting. (A field Study)


Mohammed Zidan Ibrahim Hatem Abd El-Fattah El-Shaarawy Aya Mohammed El-Wazzan

The purpose of the study is to examine the relationship between the internal audit consulting and assurance role in the integrated reporting content elements through a different group of internal and external auditors .in order to achieve the desired goal of the study, a field study was carried out...

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