The impact of information technology on the internal audit environment in Jordanian commercial banks
Author
Source
Issue
Vol. 14, Issue 1 (31 Mar. 2022), pp.110-135, 26 p.
Publisher
University of Babylon College of Administration and Economics
Publication Date
2022-03-31
Country of Publication
Iraq
No. of Pages
26
Main Subjects
Topics
Abstract 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.
American Psychological Association (APA)
Amayidah, Intima Mahmud. 2022. The impact of information technology on the internal audit environment in Jordanian commercial banks. Journal of Administration and Economic College for Economics and Administration and Financial Studies،Vol. 14, no. 1, pp.110-135.
https://search.emarefa.net/detail/BIM-1382719
Modern Language Association (MLA)
Amayidah, Intima Mahmud. The impact of information technology on the internal audit environment in Jordanian commercial banks. Journal of Administration and Economic College for Economics and Administration and Financial Studies Vol. 14, no. 1 (2022), pp.110-135.
https://search.emarefa.net/detail/BIM-1382719
American Medical Association (AMA)
Amayidah, Intima Mahmud. The impact of information technology on the internal audit environment in Jordanian commercial banks. Journal of Administration and Economic College for Economics and Administration and Financial Studies. 2022. Vol. 14, no. 1, pp.110-135.
https://search.emarefa.net/detail/BIM-1382719
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 133-135
Record ID
BIM-1382719