الفهرس 
CHAPTER1: GENERAL FRAMEWORKOnly 14 pages are availabe for public view
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Abstract
This research aims to examine the impact of different of real-time accounting information system assurance either by the internal auditor or by outsourcing it, through an external auditor on user’s reliance on the system outputs in making decisions. this will be done through the discussion of the need for the nature of system trust. the nature and objectives of accounting information system, in addition to system and information reliability and how they can be evaluated will be discussed. also, the benefits of IT to managers and the drivers behind the demand for system assurance services, its parties and principles will be illustrated. the assurance alternatives, which are the internal auditor’ and the external auditor’s assurances, will be highlighted.