أثر خصائص القيمة للبيانات الضخمة في جودة التدقيق الداخلي بناء على مقاييس هيئة المعارف المشتركة "CBOK" : دراسة تطبيقية على الشركات الصناعية المساهمة العامة في الأردن

الملخص EN

The study aimed to identify the impact of value attributes of big data on the quality of internal auditing according to Common Body of Knowledge (CBOK) measures in public shareholding industrial companies in Jordan, the study population consisted of (56) public shareholding industrial companies in Jordan, and the study sample consisted of (49) companies.

The analysis unit consisted of internal audit managers, internal audit deputy managers, internal audit supervisors, internal auditors and members of audit committees in those companies.

To achieve the objectives of the study applied both the descriptive and analytical methods in addition to applying measures of central tendency.

The study found a number of results, the most prominent of which is the existence of an impact of value attributes of big data in improving the quality of internal auditing according to Common Body of Knowledge (CBOK) measures.

The study recommended strengthening the internal auditors technological capabilities and enhance the training provided to them in order to raise internal audit effecincy, so that internal audit can keep pace with new technology in the local and international business sector.