International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 8, Issue 1 (January 2021), Pages: 75-81

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 Original Research Paper

 Title: Effect of risk of using computerized AIS on external auditor's work quality in Yemen

 Author(s): Hamood Mohd. Al-Hattami 1, Abdulwahid Ahmed Hashed 2, *, Khaled M. E. Alnuzaili 3, Maged A. Z. Alsoufi 3, Alwan A. Alnakeeb 3, Hussein Rageh 3

 Affiliation(s):

 1Department of Accounting, Hodeidah University, Al Hudaydah, Yemen
 2Department of Accounting, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia
 3Department of Commerce, Dr. Babasaheb Ambedkar Marathwada University, Aurangabad, India

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0000-0002-6791-235X

 Digital Object Identifier: 

 https://doi.org/10.21833/ijaas.2021.01.010

 Abstract:

This study aimed to identify the effect of the risks of using computerized AIS in facilities subject to auditing on external auditor's work quality. The study was applied to Yemeni external auditors, with a targeted sample size of 120 people who were randomly selected. Data were collected through questionnaires. The collected data were processed using SPSS version 23. The results of this study revealed a statistically significant effect of risk associated with the use of computerized AIS (human risks, environmental risks, and viruses’ risks) on external auditor's work quality. However, human risks are the most risk to the external auditor in the audited facilities. From a practical standpoint, AIS and IT auditors and facilities subject to auditing all stand to gain from the results of this study. 

 © 2020 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords: Risk, Accounting information system (AIS), Computerized AIS, External auditor's work quality, Yemen

 Article History: Received 24 June 2020, Received in revised form 1 September 2020, Accepted 1 September 2020

 Acknowledgment:

This publication was supported by the Deanship of Scientific Research, Prince Sattam Bin Abdulaziz University, Alkharj, Saudi Arabia.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

  Al-Hattami HM, Hashed AA, and Alnuzaili KME et al. (2021). Effect of risk of using computerized AIS on external auditor's work quality in Yemen. International Journal of Advanced and Applied Sciences, 8(1): 75-81

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 Figures

 Fig. 1 

 Tables

 Table 1 Table 2 Table 3 Table 4 Table 5 Table 6

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