Vol: 14, Issue: 3 2024

Page: 1-9

The Resource Planning System and its Role in Enhancing the Quality of External Audit

Rajaa Ali Abed, Fatimah Feza Hadab

Received Date: 2024-05-04

Accepted Date: 2024-07-03

Published Date: 2024-07-11

http://doi.org/10.37648/ijtbm.v14i03.001

Exploring the notion of the resource planning system and its significance in economic units, as well as the concept of quality of external auditing and auditing's objectives, this research seeks to elucidate the role of the system in improving the quality of external audits. in addition to determining the service quality and demonstrating the connection between the RPS and audit quality. Beginning with the RFP process and working their way up to better external auditing. Among its outcomes, the resource planning system's ability to supply information useful to the external auditor in organizing and overseeing auditors' tasks stands out as the most crucial. Records and documentation are provided to aid in the inspection process, and external audit processes are improved. By utilizing the resource planning system, external auditors can save time and effort during audit procedures, including improving and simplifying inventory processes, and increase the effectiveness of risk determination and error discovery. It also streamlines inventory processes. The most important recommendations are the need for external auditors to participate in training courses to enhance their skills in using advanced systems, and the need to use advanced systems in all economic sectors.

References

• Atyaf Khaled Taha, 2021, Integration of resource consumption accounting and the resource planning system and its impact on administrative decisions.
• The carpenter. Emad Abdel Aziz Abdel Qasabi, 2019, The impact of the effectiveness of enterprise resource planning systems in achieving competitive precedence, an applied study on private pharmaceutical production companies in Dakahlia Governorate, Tanta University, Faculty of Commerce, Scientific Journal of Commerce and Finance
• Botli Mabrouk, 2016, The contribution of the ERP system to the quality of the internal control system.
• Bashir Kaouja, Kamal Dida, 2021, The reality of implementing the enterprise resource planning system and its impact on the organizational performance of the National Works Corporation in Lafi El-Abar, Algerian Journal of Economic Development.
• Hayat Okasha, Mohamed Bouchriba, 2023, The impact of implementing the ERP system on the quality of internal auditing.
• Hussein Ali Muhammad, Wissam Khalaf Najris, 2020, Aligning internal audit with external audit and its reflection on the quality of the external auditor’s reports, Kirkuk University Journal of Administrative and Economic Sciences.
• Khadija Khalil Salman, Tariq Odeh Bani Khaled, 2020, The level of adoption of the enterprise resource planning (ERP) system and its impact on achieving the quality of the accounting information system (AIS) in the Jordanian industrial sector.
• Abdel Wahab Nasr and Others, 2013, Basics of External Auditing According to Egyptian and American Auditing Standards, Dar Al-Uloom Academic for Publishing and Distribution, Egypt.
• Ghufran Ali Set, 2016, Enterprise Resource Planning System and its Impact on Accounting Information Systems and Decision-Making Support
• Fatima Al-Zahraa Taheri, Muhammad Akram Baloula, 2018, The role of enterprise resource planning systems in raising the competitiveness of economic institutions, Journal of Industrial Economics.
• Quraiz Abdel Hafeez, Saqrawi Marzouk, 2020, The role of external auditing in achieving the reliability of accounting information, Faculty of Economic Sciences, Commercial Sciences and Management Sciences.
• Muhammad Akram Baloula, 2021, The role of enterprise resource planning (ERP) systems in improving the quality of accounting information. Algeria
• Masoud Siddiqi, Muhammad Buraq, 2005, The Reflection of the Integration of Internal and External Audit on Regulatory Performance, International Scientific Conference on the Distinguished Performance of Organizations and Governments, College of Law and Economic Sciences.
• Mafrom Brody, Marrakchi Abdel Hamid, 2019, Factors affecting the quality of external auditing from the point of view of auditors in Algeria. Al-Maqrizi Journal of Economic and Financial Studies,
• Nadia Ghalem, Hussein Bariati, and Muhammad Al-Habib Marhoum, 2023, The quality of the external audit of financial statements in light of International Auditing Standard 220. Journal of Economic Integration.