أثر تطبيق منهج "Six Sigma" في الحد من مخاطر التدقيق الداخلي لتكنولوجيا المعلومات في الشركات المساهمة العامة الأردنية

الملخص EN

This study aimed to investigate the effect of applying the Six Sigma approach in reducing the risks of information & technology internal auditing in Jordanian public joint-stock companies.

Knowing that the study population consisted of the (167) shareholding companies listed on the Amman Stock Exchange, Where a sample of (58) companies were selected.

It consisted of internal audit staff in these companies, and to achieve the objectives of the study, both of the descriptive and analytical method were applied in addition to Using measures of central tendency,.

The study found a number of results, the most prominent of which is the existence of a statistically significant effect of the Six Sigma approach with its dimensions (identification, measurement, analysis, improvement, control) in reducing the risks of internal auditing of information technology in public joint-stock companies.

According to these results.

The study recommended the need to pay attention to the risk measurement phase and to provide metrics that help auditors to more accurately measure risks, since this phase was ranked fifth during the analysis in terms of the relative importance between the stages of the Six Sigma approach.