أثر أدلة التدقيق في ظل الحوسبة السحابية في اكتشاف التحريفات الجوهرية

Abstract

Supervisor: Dr. Basel Alshehadat

Abstract

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Prepared By: Maram Alzebak

The research aims to demonstrate the impact of audit evidence under cloud computing in discovering material misstatements, whether caused by error or fraud, and to clarify the relationship between audit evidence and cloud computing technology and to demonstrate its impact in discovering material misstatements. To achieve the research objective, the descriptive-analytical approach was relied upon, and a field study was conducted in the Syrian business environment directed at external auditors practicing the profession, by surveying the opinions of external auditors about the extent of the impact of the sufficiency, suitability and reliability of audit evidence under cloud computing in discovering material misstatements, by distributing (110) electronic questionnaires during the year (2025) to a group of external auditors in the city of Damascus, where (98) valid questionnaires were retrieved for statistical analysis, and to analyze the research variables and demonstrate the impact and correlation, a set of statistical methods was used using the (SPSS) program. A set of statistical methods were used, which included Cronbach's alpha test and descriptive statistics to describe the study variables, through the use of the arithmetic mean, standard deviation, relative weight, Linear Regression analysis, and the One-Way ANOVA test.

Among the most important findings of the research are: There is a statistically significant effect of audit evidence in cloud computing on the detection of material misstatements, according to Syrian external auditors. It demonstrated that relying on sufficient, relevant, and reliable electronic audit evidence effectively enhances the auditor's ability to detect errors and fraud, and reduces the risk of failing to detect material misstatements. The results also showed that employing cloud computing technology supports the quality of audit evidence, which positively impacts the effectiveness of the audit process in the modern Syrian business environment.