أثر خصائص البيئة و تكنولوجيا المعلومات في مخاطر الرقابة التشغيلية : دراسة تحليلية في المصارف

الملخص EN

This study is designed to introduce some IT and technical environment attributes (administrative characteristics–features of Relevance–safety and security standards) and measurement of the extent to which they are available in the Jordanian banks.

Further, it determines the effectual extent of such attributes over the risks of operational control in the Jordanian banks from the personnel viewpoint of the control and internal audit departments at the Jordanian banks and the external auditors of such banks.

It also earmarks the consistency of the viewpoints given by the sample-study in answering the questionnaire.

The researcher has developed the study tool (questionnaire) based on the theoretical framework as well as previous studies.

Actually, he has distributed / 64 / question papers on certain community samples comprising personnel of the internal control departments in Jordanian banks as well as the external auditors of such banks.

Using the appropriate analytical statistic tools for the study data (arithmetic means, standard deviations and paired sample T-test), the researcher has concluded that there are statistical indicative disparities between views of the personnel of internal control at the Jordanian banks and the external auditors of these banks in respect to the availability of the technological and technical attributes of information systems (administrative characteristics–features of relevance–safety and security standards) at the Jordanian banks.

Yet, there are no statistically indicative differences between views of the personnel of internal control at the Jordanian banks and the external auditors of these banks concerning the extent of effect caused by the IS technology and technical environment over the risks of operational control at the Jordanian banks.

In light of the analysis findings, the researcher has provided a number of recommendations that he deemed fit to ameliorate the IT and technical environment attributes at the Jordanian banks and to limit their control risks.