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|a تناولت هذه الدراسة التقنيات المستخدمة في تدقيق نظم معالجة البيانات من قبل المحاسبين القانونيين الأردنيين وذلك من خلال عرض مداخل (طرق) التدقيق المستخدمة في ظل نظم معالجة البيانات (حول الحاسب، وخلال الحاسب، وباستخدام الحاسب). \ هدفت هذه الدراسة إلى قياس مدى تأثير التقنيات المستخدمة في تدقيق نظم معالجة البيانات على كفاءة عملية التدقيق لنظم معالجة البيانات وذلك من خلال تحديد أثر استخدام تقنيات تدقيق نظم معالجة البيانات على كل من وقت، وكلفة، وإنتاجية، ونوعية عملية التدقيق لنظم معالجة البيانات. \ كما أظهرت نتائج الدراسة أن أكثر التقنيات تأثيرًا على كفاءة عملية التدقيق عند استخدامها هي: \ تقنية اللقطة، وتقنية البيانات الاختبارية، وتقنية الخريطة (تكثيف الفحص عند نقاط اتخاذ القرار)، وتقنية السجلات الممتدة. \
|b The study dealt with the techniques used in auditing data processing systems by Jordanian Certified public Accountants, through projecting the (methods) of auditing used in data processing systems (around the computer, through the computer, and by the computer). \ The study aimed at measuring the effect of the techniques used in auditing the data processing systems on the efficiency of the auditing process, i.e. on time, cost, productivity, and quality of the data processing auditing systems \ In collecting the data related to the study, the researchers adopted two main types of references: books and periodicals from which the secondary data and the formulation of the theoretical framework of the study were taken, and a questionnaire related to the processing of the practical aspect of the study. The questionnaire was designed with reference to previous related studies in a way that helped cover the questions and the hypothesis of the study. The study sample consisted of (158) certified public accountants selected from among the Jordanian Certified Public Accountants working in Jordan and to It was concluded that there is a statistically significant impact of the techniques used in auditing the data processing systems on the efficiency of auditing process system, i.e. on time, cost, productivity and quality of auditing data processing systems. \ It was also concluded that the most influential techniques used in auditing EDP systems as to the efficiency are: Snapshot Technique, Data Test Technique, Map Technique (concentrating on the decision-making points) and the Extended Record Technique. \ totaling 243 out of 474 licensed JCPAs. \ It was concluded that there is a statistically significant impact of the techniques used in auditing the data processing systems on the efficiency of auditing process system, i. e. on time, cost, productivity and quality of auditing data processing systems. \ It was also concluded that the most influential techniques used in auditing EDP systems as to the efficiency are: Snapshot Technique, Data Test Technique, Map Technique (concentrating on the decision-making points) and the Extended Record Technique.
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