جودة تكنولوجيا المعلومات و أثرها في فاعلية التدقيق الداخلي في الشركات الصناعية و الخدمية المساهمة العامة الأردنية

الملخص EN

The Study aimed at analyzing the impact of the quality of information technology on the effectiveness of internal auditing at Jordanian companies of the industrial sector and companies of the service sector.

To achieve the aim of the study a questionnaire was developed and distributed to (105) auditors in both sectors, (72) questionnaires were collected,(33) from the industrial sector and (39) from the services sector companies, both representing (68%) of the distributed questionnaires.

The study used different statistical techniques as descriptive statistical tool (means and deviations) and multiple regression analysis techniques to answer the questions of the study and test the hypothesis.

The study has concluded that the perception of internal auditors of the quality of information technology and the effectiveness of internal auditing process were relatively high.

Moreover, there was a statistically significant effect of the Independent Variable upon the Dependent Variable, explaing around 67% of effect of the (I.V) upon the (D.V).

This study recommends improving the characteristics of information as a dimension of the quality of information technology, and improving employees skills in the information technology sector in order to enable them to use modern technology.