The impact of internal audit in the protection of accounting information systems in commercial banks in Jordan

Dr. Ayman Saleh Mustafa Harb
Additional contact information
Dr. Ayman Saleh Mustafa Harb: Department of Accounting - Faculty of Economics and Administrative Sciences Assistant Professor, Zarqa University, Jordan

Journal of Business & Management (COES&RJ-JBM), 2016, vol. 4, issue 4, 151-171

Abstract: This study aimed to identify the impact of internal audit in the protection of accounting information systems in commercial banks in Jordan , the researcher designed a questionnaire consisting of (28) items, which were distributed to the constituent of the commercial banks to study in Jordan community, and the number (5) commercial banks by the end of 2015, noting that the study where there is no option for a sample of the community, set it the study included all members of society, and represented the unit of analysis to individuals working in the accounting departments (financial, accountants, managers), circles and other sections in the commercial banking sector by the end of 2015, were distributed (100) to identify the individuals working in these departments and sections. This study has concluded that there is a statistically significant effect (second hypothesis) to the effect of internal audit in the protection of accounting information systems in commercial banks in Jordan, where he reached the relationship between two variables value (0.654), and considers this value is statistically significant, because the value of ( f) calculated the (67.85) have a statistically significant level of significance (0.000), which is less than (5%), and indicate this result to the impact of internal audit in the protection of accounting information systems in commercial banks in Jorda. As well as the study concluded that there is a statistically significant effect (for the second hypothesis) to the effect of internal audit in the accounting information security rules in commercial banks in Jordan, where he reached the relationship between two variables value (0.631), and considers this value is statistically significant, because the value of ( f) calculated the (60.09) have a statistically significant level of significance (0.000), which is less than (5%), and indicate this result to the impact of internal audit in the accounting information security rules in commercial banks in Jordan. As well as the study concluded that there is a statistically significant effect (for the third hypothesis) to the effect of internal auditing in enhancing the appreciation and awareness of staff in commercial banks in Jordan, where he reached the relationship between two variables value (0.397), and considers this value is statistically significant, because the value of ( f) calculated the (17.05) have a statistically significant level of significance (0.000), which is less than (5%), and indicate this result to the impact of internal auditing in enhancing the appreciation and awareness of staff in commercial banks in Jordan.

Keywords: Internal Audit; Protection of Accounting Information Systems; Commercial Banks (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://centreofexcellence.net/J/JBM/Vol4/No4/Article1,pp151-171.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jso:coejbm:v:4:y:2016:i:4:p:151-171

Access Statistics for this article

Journal of Business & Management (COES&RJ-JBM) is currently edited by Dr. Bashar Malkawi (Editor-in-Chief), Moiz Haider Shamsi and Dr. Ephraim Okoro (Associate Editor)

More articles in Journal of Business & Management (COES&RJ-JBM)
Bibliographic data for series maintained by COES&RJ LLC. Maintainer-Workplace-Name: Centre of Excellence for Scientific & Research Journalism - COES&RJ LLC Maintainer-Address: 10685-B Hazelhurst Dr., Houston, TX 77043, USA () and ().