The impact of information technology on the internal audit environment in Jordanian commercial banks

الملخص EN

The study aimed to determine the impact of information technology on the internal audit environment through the variable of big data and the variable of computer networks.

the study relied on designing a questionnaire to obtain the primary data, and the study population consisted of internal auditors in Jordanian commercial banks.

statistical methods such as mean, standard deviation, Cronbach's alpha test, and one-sample t-test were used.

among the most important results of the study: there is an effect of computer networks on the nature of the tasks and functions of internal audit, with an impact of the use of big data on the work of internal audit.

among the most important recommendations of the study: the necessity of holding scientific conferences specialized in the subject of big data, and these conferences focus on identifying opportunities and challenges of using big data in internal auditing.

and the necessity of the internal auditor's participation in multiple committees in the computerized programs in commercial banks so that he can conduct the audit process in a correct degree.