مدى مواكبة المدققين الداخليين لمتطلبات تكنولوجيا معلومات أنظمة الرقابة الداخلية في شركات المساهمة العامة الأردنية

Abstract EN

This study aimed at measuring the ability of Jordanian corporations in coping with Information Technology requirements.

Toward this goal, the researcher listed the requirements for Information Technology environment and showed its Requirements on internal control systems along with developments of internal auditing in such an environment.

The A sample consisting of 135 internal auditor in Jordanian Corporations.

A questionnaire composed of 6 multiple choice questions was designed for the purpose of the study.

Validity and reliability were found to be sufficient, i.

e.

74% Cronbach`s Alpha coefficient.

Also the researcher used One Way Sample T Test to accept or reject all hypothesis.

Finally, the researcher concluded the following: 1- Jordanian corporations that did not have an internal auditing departments or even internal auditors amounted to 27 corporations while 84 corporations have either internal auditing departments or internal auditors.

2- Information Technology environment did have an effect on internal control systems in corporations surveyed 3- When making control environment under IT environment staff management board and Audit committee must have knowledge and practical in experience IT systems, and must specify job specification and factors job description to each employer.

4- When making Risk Analysis under IT Environment, firms must be run on process objectives and strategic goals.

Based upon the above conclusions, the researcher recommended the following: 1- Jordanian corporations especially those in the insurance, industrial and services sectors should have internal auditing departments to be able to cope with the new environment requirements since their success depends heavily on their ability to adopt new information technology tools .

2- Proper training in internal control and internal auditing procedures should be introduced to all those concerned to familiarize them with the role of information technology in rational decision making .

3- Due to the scarcity of studies related to this research subject, the researcher recommends future studies to be undertaken 4- Since this research has used the questionnaire tool to gather data, bias could have been involved; thus, further studies are recommended to other countries and/or applying different samples, different parameters and different sectors both public and private