أثر استخدام تكنولوجيا المعلومات و الاتصالات على الرقابة المالية في الوحدات الحكومية : دراسة ميدانية لآراء العاملين في ديوان المحاسبة الأردني

Other Title(s)

The effect of information technology and communications on the financial control in government units : a field study of the opinions of the employees of the Jordanian audit bureau

Dissertant

نصير، محمد مصباح الدين حمد

Thesis advisor

علي، أسامة عبد المنعم عبد الجبار

University

Jerash University

Faculty

Faculty of Economics and Administrative Sciences

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2018

English Abstract

The objective of this study was to identify the impact of the use of information technology and communications on the financial control in Jordanian government units.

The variables of information technology and communications included: networks, software, hardware and information security, while the variables of financial control include: the environment of financial control, the legislation, the financial observers, and internal control systems.

To achieve the objective of the study, the descriptive and analytical method was used.

The questionnaire was prepared and distributed to the sample of study consisting of (217) employees working in the middle and lower departments of the Jordanian Audit Bureau and observers, and the number of questionnaires retrieved and statistically analyzed (178) questionnaire, i.e.

(82.0%) of the total distributed questionnaires.

In order to analyze the study tool, the descriptive statistics was used, represented by frequency, percentages, mean and standard deviations, also was used multiple linear regression analysis in the test of study hypothesis.

The study reached a number of results, the most important being the impact of the dimensions of the use of information technology and communication on the financial control, when studying the dimensions combined.

The study recommended the need to increase the use of information technology and communication in government units and the Audit Bureau, and emphasizing the use of the Audit Bureau as a pilot information network to enable the operation and integrated processing of financial and accounting data, and determine the user's powers, and renew his identity continuously, to ensure that he has the powers granted, and to maintain the security of information, also the study recommended that all financial control work carried out on government units should be recorded in special records, and link information security to internal control systems, in order to prevent breaches, to maintain the confidentiality of information, and to ensure the success of audit procedures

Main Subjects

Financial and Accounting Sciences

Topics

• Finance
• Censorship
• Jordan
• Communication technology
• Information technology

No. of Pages

123

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-835373