أثر استخدام تكنولوجيا المعلومات في رفع كفاءة أنظمة الرقابة الداخلية للمصارف الإسلامية العاملة في الأردن

الملخص EN

This research aims to know the effect of the use of information technology in raising the efficiency of the internal control systems at Islamic banks operating in Jordan, through the study of a set of goals that achieve the aim of the study.

To achieve these objectives, a questionnaire was developed and distributed to a sample of employees working in internal audit departments at Islamic banks operating in Jordan which is four banks.

Descriptive statistics, one sample T-test were used to test the hypothesis of the study.

The study found many conclusions such as, providing a working guide and job descriptions for employees; as leading to the follow-up of senior management and follow regulatory control at Islamic banks operating in Jordan raise the efficiency of internal control systems, especially in light of the use of information technology.

Also Information Technology which is considered important given to the use of advanced hardware and software in the production and connection of accounting information.

Based on these conclusions, relevant recommendations are put forth.