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Ghasemi, ., Khatiri, M., Hamidian, M., Ghasemi, E. (2025). Using Digital Audit to Improve the Logical Quality, Visual and Knowledge-based Decisions Making by Financial Managers. Electronic and Cyber Defense, 1(4), 11-28.
َAli Ghasemi; Mohammad Khatiri; Mohsen Hamidian; Elahe Ghasemi. "Using Digital Audit to Improve the Logical Quality, Visual and Knowledge-based Decisions Making by Financial Managers". Electronic and Cyber Defense, 1, 4, 2025, 11-28.
Ghasemi, ., Khatiri, M., Hamidian, M., Ghasemi, E. (2025). 'Using Digital Audit to Improve the Logical Quality, Visual and Knowledge-based Decisions Making by Financial Managers', Electronic and Cyber Defense, 1(4), pp. 11-28.
Ghasemi, ., Khatiri, M., Hamidian, M., Ghasemi, E. Using Digital Audit to Improve the Logical Quality, Visual and Knowledge-based Decisions Making by Financial Managers. Electronic and Cyber Defense, 2025; 1(4): 11-28.

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

مطالعات حسابرسی مطهر
Article 1, Volume 1, Issue 4, February 2024, Pages 11-28    PDF (566.94 K)
Document Type: Original Article
Authors
َAli Ghasemi1; Mohammad Khatiri* 2; Mohsen Hamidian3; Elahe Ghasemi4
1Department of Accounting, Faculty of Humanities, Takestan Institute of Higher Education, Qazvin, Iran.
2Department of Accounting, Faculty of Humanities, Takestan Branch, Islamic Azad University, Takestan, Iran.
3Department of Accounting, South Tehran Branch, Faculty of Economics and Accounting, Islamic Azad University, Tehran, Iran.
4Economics student, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.
Receive Date: 11 January 2024,  Revise Date: 15 July 2024,  Accept Date: 09 October 2024 
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.
References
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