Educating in The Spirit of Independence Through Art: The Importance of Artistic Creativity for Youth

Аннотация

Auditing has become a cornerstone of modern oversight, necessitating the continuous advancement of practices within public sector institutions. One key development is the adoption of electronic accounting, which offers speed, accuracy, and efficiency, significantly enhancing the auditing process. For auditors, electronic accounting is especially valuable, as it leads to higher-quality results and enables real-time, precise reporting. Internal auditors play a critical role in public institutions, and the shift to electronic systems allows auditing, examination, and accountability procedures to be conducted digitally. Moreover, by leveraging advanced technologies, institutions can improve service delivery to beneficiaries with greater efficiency and effectiveness. Keywords: Electronic Accounting, Internal Auditing, Internal Auditor Introduction: Recent technological advancements have Therefore, for an entity’s management to effectively brought about transformative changes globally, fulfill its responsibilities with the necessary speed and including within the field of traditional accounting. accuracy, it must complement traditional manual These developments have prompted a gradual shift methods with modern electronic tools. These tools toward computerized accounting, with electronic enhance precision and objectivity, enabling the accounting emerging as a critical tool for enhancing the organization to achieve its goals more efficiently and quality of internal auditing in economic institutions. with higher-quality outcomes. Electronic accounting plays a vital role in both the The study aims to elevate the performance level of accounting environment and internal auditing, which internal auditors and to demonstrate the impact of using serves as a cornerstone for an entity’s long-term electronic accounting on the quality of internal auditing, sustainability. Internal auditing is a fundamental tool for as well as the effectiveness of internal auditing in the supporting effective management, as it involves the context of electronic accounting. examination and evaluation of financial and operational The research led to several conclusions, most notably data, ensuring compliance with established policies and that electronic accounting significantly accelerates the procedures. Moreover, it provides valuable completion of financial transactions while ensuring high recommendations that assist the organization in quality, thereby saving time and effort. A key achieving its objectives while helping to detect and recommendation is to place greater emphasis on prevent various forms of fraud and manipulation. electronic accounting due to its efficiency in American Journal Of Social Sciences And Humanity Research 33 https://theusajournals.com/index.php/ajsshr American Journal Of Social Sciences And Humanity Research (ISSN: 2771-2141) streamlining financial processes with enhanced quality foreign journals related to the topic. For the practical and minimal resource expenditure. part, a questionnaire form and a checklist analysis were used. Section One: Research Methodology Section Two: Theoretical Framework First: Research Problem First: Electronic Accounting Electronic accounting has affected the effectiveness of It is essential to recognize the importance of electronic various systems, including auditing systems and, accounting and its role in internal auditing, as it provides specifically, internal auditing. These developments have efficient and transparent information that supports and introduced new challenges and heightened the need to facilitates the auditor’s tasks and responsibilities. address the associated risks, prompting several critical Electronic accounting can be defined as: questions: “A part of information technology in light of rapid • Does electronic accounting affect internal development; it is the process of fully transferring and auditing procedures? processing accounting data using computers to perform accounting tasks with maximum speed and accuracy • Does the use of electronic accounting facilitate (Mustafa, 2008, p. 4). the work of the internal auditor? It is also described as: • What is the responsibility of the internal auditor “Accounting systems within a networked environment in the context of electronic accounting? of personal computers connected to or interfacing with server computers, usually built upon processing systems or distributed databases.” (Lamin, 2016, p. 116) Second: Research Objective Additionally, electronic accounting has been defined as: The research aims to enhance the performance of “Accounting data that covers all branches of accounting internal auditors by examining the impact of electronic and processes data electronically with high accuracy and accounting on the quality of internal auditing. It also in minimal time and effort, thereby supporting decision- seeks to explore the influence of fraud and makers in making sound decisions.” (Iman & manipulation, and to evaluate th