Using Digital Audit to Improve the Logical Quality, Visual and Knowledge-based Decisions Making by Financial Managers

Document Type : Original Article

Authors

1 Department of Accounting, Faculty of Humanities, Takestan Institute of Higher Education, Qazvin, Iran.

2 Department of Accounting, Faculty of Humanities, Takestan Branch, Islamic Azad University, Takestan, Iran.

3 Department of Accounting, South Tehran Branch, Faculty of Economics and Accounting, Islamic Azad University, Tehran, Iran.

4 Economics student, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.

Abstract

Creating efficient and effective information systems by using modern information and communication technology approaches, both at the organization level and in order to establish fast and effective communication with the covered institutions, scientific-research centers of the country, society and civil institutions and all stakeholders. Beneficiaries is a very important and serious issue that neglecting it in the organization not only disrupts the flow of current affairs, but also prevents the organization from achieving its goals and missions. The present study has investigated the use of digital audit in order to improve the quality of logical, visual and knowledge-based decision-making by managers. This applied research is descriptive-survey in terms of nature, correlational in terms of method. The statistical population under investigation is the managers of manufacturing companies in Tehran province, and 385 people were selected as a statistical sample through random sampling. The data collection tool was a questionnaire, and after collecting the data obtained from the study of distributed questionnaires, the resulting data were analyzed by factor analysis and path analysis using Excel and SmartPLS software. The findings of the research indicated that digital audit has a positive and significant effect on managers' logical decision-making, digital audit has no significant effect on managers' visual decision-making, and digital audit has no significant effect on managers' knowledge-based decision-making.
Keywords: Digital audit, Rational decision making, Visual decision making, Cognitive decision making.

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References

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Scientific journal of motaher auditing studies
Volume 2, Issue 2 - Serial Number 4
Summer Quarterly
October 2024
Pages 11-28

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