Electronic Audit Risk Level: A Field Study of the Perceptions of a Sample of External Auditors in Aden Governorate - Yemen

جواهر فؤاد محمد عبده -قسم المحاسبة-كلية العلوم الإدارية-جامعة عدن

Abstract

​This study aimed to identify the level of electronic audit risks in the context of electronic data processing, represented by (data entry risks – data processing risks – environmental risks – data output risks) in Aden Governorate, Republic of Yemen. The study population consisted of all external auditors working in individual offices or auditing firms in Aden Governorate. A random sample of 71 external auditors was selected, and a questionnaire was used as the primary data collection tool. The study adopted a descriptive analytical methodology.
​The study reached several key findings, the most important of which is the existence of a high level of electronic audit risks related to (data entry risks, data processing risks, environmental risks, and data output risks), according to the opinions of external auditors in Aden. Data entry risks were identified as the highest, followed by data output risks, both of which were rated at very high levels. Meanwhile, data processing and environmental risks were rated at high levels. These findings reflect a strong awareness among the study sample of the severity of these dimensions in a digital environment.