Trategic analysis of the external auditing profession environment within a framework of modern technological environment elements (An applied study in the Iraqi external auditing offices)

Abstract

The computers and electronic communication networks and their applications programming are the prominent elements of the modern technological environment created by the information and communication revolution that the world has witnessed since the second half of the last century until today. These elements have become a prevalent power in all economic units' activities and an essential base for starting in the field of business. The use of this technology leads to a continuous change in the technologies of collection, processing and disseminating of accounting data. This is, in turn, reflected on the external auditing profession in a form of fundamental changes to the traditional methods of dealing with this data and serious challenges facing the profession are intensified by the continuous development of the elements of this technology, which requires the identification, determination and comprehension of these challenges in facing them successfully in order to develop a comprehensive vision of the future of the profession and enable them to improve and develop the practice and performance in providing the best services to make them able to keep up with the technical development of the profession evolved. Thus, the problem treated in this research is summarized by the weak perception of these challenges in the Iraqi environment and lack of clarity of future vision of the profession. The research also seeks to achieve a main objective represented by an attempt to identify the most important variables of the external and internal environments of auditing profession under the modern technology in order to identify and analyze the challenges faced leading to the development of the profession in Iraq. Finally, the research concluded by presenting a set of recommendations that aim to develop the future of the profession within a framework of modern technology environment elements in the form that is appropriate for emerging variables in this environment .