{"id":42264,"date":"2026-06-30T13:15:00","date_gmt":"2026-06-30T17:15:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=42264"},"modified":"2026-07-09T19:04:20","modified_gmt":"2026-07-09T23:04:20","slug":"%d9%86%d8%ac%d8%a7%d8%ad-%d8%aa%d9%83%d9%86%d9%88%d9%84%d9%88%d8%ac%d9%8a%d8%a7-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a3%d9%88%d8%b3%d8%a7%d8%b7-%d9%85%d8%af%d9%82%d9%82%d9%8a","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%86%d8%ac%d8%a7%d8%ad-%d8%aa%d9%83%d9%86%d9%88%d9%84%d9%88%d8%ac%d9%8a%d8%a7-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a3%d9%88%d8%b3%d8%a7%d8%b7-%d9%85%d8%af%d9%82%d9%82%d9%8a\/","title":{"rendered":"\u0646\u062c\u0627\u062d \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0648\u0633\u0627\u0637 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0642\u0637\u0627\u0639 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class=\"wp-block-list\">\n<li>Abdolmohammadi, M. J., &amp; Boss, S. R. (2009). Factors Associated with IT Auditing by Internal Auditors. International Journal of Auditing, 13(3), 209-225.<\/li>\n\n\n\n<li>Braun, R. L., &amp; Davis, H. E. (2003). Computer\u2010assisted audit tools and techniques: analysis and perspectives.&nbsp;<em>Managerial Auditing Journal<\/em>,&nbsp;<em>18<\/em>(9), 725-731.<\/li>\n\n\n\n<li>Buang, A. (2015). Leveraging Technology to Enhance Audit Quality and Effectiveness. In <em>6th ASOSAI Symposium<\/em>, Kuala Lumpur, Malaysia.<\/li>\n\n\n\n<li>Feliciano, C., &amp; Quick, R. (2022). Innovative Information Technology in Auditing: Auditors\u2019 Perceptions of Future Importance and Current Auditor Expertise.&nbsp;<em>Accounting in Europe<\/em>,&nbsp;<em>19<\/em>(2), 311\u2013331. https:\/\/doi.org\/10.1080\/17449480.2022.2046283<\/li>\n\n\n\n<li>\u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0644\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (2022). \u0645\u0624\u0634\u0651\u0631 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062f\u0648\u0644\u064a: \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0648\u0636\u0639\u064a\u0651\u0629 2022. \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646.<\/li>\n\n\n\n<li>National Audit Department. (2026, January 26). <em>Majlis Peluncuran Sambutan 120 Tahun Jabatan Audit Negara<\/em>. <a href=\"https:\/\/www.audit.gov.my\/index.php\/sorotan-aktiviti\/2578-majlis-peluncuran-sambutan-120-tahun-jabatan-audit-negara\">https:\/\/www.audit.gov.my\/index.php\/sorotan-aktiviti\/2578-majlis-peluncuran-sambutan-120-tahun-jabatan-audit-negara<\/a><\/li>\n\n\n\n<li>Masli, A., Peters, G. F., Richardson, V. J., &amp; Sanchez, J. M. (2010). Examining the potential benefits of internal control monitoring technology. <em>The Accounting Review<\/em>, <em>85<\/em>(3), 1001-1034<\/li>\n\n\n\n<li>Veerankutty, F. (2009). <em>Information technology (IT) related auditing in Malaysian public sector: an empirical study of national audit department of Malaysia<\/em>. Unpublished thesis, University Malaya, Kuala Lumpur, Malaysia.<\/li>\n\n\n\n<li>Yen, C.C., Huang, S.M., Li, C.L. and Hsiah, Y.C. (2006), \u201cApplication, influence and impact of Sarbanes-Oxley Act\u201d, <em>Computer Auditing Journal<\/em>, Vol. 15, pp. 1-11.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u0623\u062f\u0651\u062a \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0625\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u062d\u062f\u064a\u062f\u0627\u064b \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0648\u062c\u0651\u0647\u062a \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0645\u0633\u0627\u0631 \u062c\u062f\u064a\u062f. \u0648\u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a (\u064a\u0646\u060c \u0648\u0647\u0648\u0627\u0646\u063a\u060c \u0648\u0644\u064a\u060c \u0648\u0647\u0633\u064a\u0627\u060c 2006). \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u064a\u0647\u060c \u0623\u062f\u0651\u0649 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0625\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u0648\u062c\u0648\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0648\u0623\u062f\u0648\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0644\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 (\u0645\u0627\u0633\u0644\u064a\u060c \u0648\u0628\u064a\u062a\u0631\u0632\u060c \u0648\u0631\u064a\u062a\u0634\u0627\u0631\u062f\u0633\u0648\u0646\u060c 2010). \u0639\u0644\u0627\u0648\u0629\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0646\u0635\u0651 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0648\u0636\u0648\u062d \u0639\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0628\u0645\u062c\u0631\u0651\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0648\u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0645 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (\u0639\u0628\u062f \u0627\u0644\u0645\u062d\u0645\u062f\u064a \u0648\u0628\u0648\u0633\u060c 2009).<\/p>\n","protected":false},"author":447,"featured_media":42257,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4500],"content-tags":[4362,1552,1522,1476,1642,1367],"country":[4514],"region":[880],"section":[1752],"coauthors":[4513],"class_list":["post-42264","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2026","content-tags-spotlight-on-science-and-technology-ar","content-tags-1552","content-tags-1522","content-tags-1476","content-tags-1642","content-tags-1367","country-malaysia","region-asosai-ar","section-1752"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0646\u062c\u0627\u062d \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0648\u0633\u0627\u0637 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0632\u064a: \u0627\u0644\u0645\u0631\u0626\u064a\u0651\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0646\u062c\u0627\u062d-\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0641\u064a-\u0623\u0648\u0633\u0627\u0637-\u0645\u062f\u0642\u0642\u064a\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0646\u062c\u0627\u062d 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\u0627\u0644\u0623\u0645\u0631 \u0625\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u0648\u062c\u0648\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0648\u0623\u062f\u0648\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0644\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 (\u0645\u0627\u0633\u0644\u064a\u060c \u0648\u0628\u064a\u062a\u0631\u0632\u060c \u0648\u0631\u064a\u062a\u0634\u0627\u0631\u062f\u0633\u0648\u0646\u060c 2010). \u0639\u0644\u0627\u0648\u0629\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0646\u0635\u0651 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0648\u0636\u0648\u062d \u0639\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 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content=\"7 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Farida Binti Veerankutty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%86%d8%ac%d8%a7%d8%ad-%d8%aa%d9%83%d9%86%d9%88%d9%84%d9%88%d8%ac%d9%8a%d8%a7-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a3%d9%88%d8%b3%d8%a7%d8%b7-%d9%85%d8%af%d9%82%d9%82%d9%8a\/\",\"url\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%86%d8%ac%d8%a7%d8%ad-%d8%aa%d9%83%d9%86%d9%88%d9%84%d9%88%d8%ac%d9%8a%d8%a7-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a3%d9%88%d8%b3%d8%a7%d8%b7-%d9%85%d8%af%d9%82%d9%82%d9%8a\/\",\"name\":\"\u0646\u062c\u0627\u062d \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0648\u0633\u0627\u0637 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