EconPapers    
Economics at your fingertips  
 

The Internal Auditing Procedures Effectiveness in Using Accounting Information System to Assess Fraud in Jordanian Commercial Banks

Audeh Ahmad Bani Ahmad ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018, vol. 8, issue 3, 291-298

Abstract: Accounting information system (AIS) is critical for managing financial data as well as assets of a bank. However, just as any IT system, AIS faces risks of an information breach, data manipulation, fraudulent entries, system hacks or a takeover aside from common issues like server downtime for cloud-based systems. This study aims at determining the internal auditing procedures effectiveness in using accounting information system to assess fraud in Jordanian commercial banks and the role of management in achieving it. This study utilizes descriptive approach. A questionnaire with 48 items was used was used and distributed to 300 internal auditors in 16 commercial banks in Jordan. Out of the 200 retrieved questionnaires only 155 analyzed by using spss .. The results show that the commercial banks' internal auditing procedures is efficient in reducing electronic fraud or assess it before happened.

Keywords: AIS; commercial banks; internal auditing; electronic fraud; internal control (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://hrmars.com/hrmars_papers/The_Internal_Audit ... ommercial_Banks1.pdf (application/pdf)
http://hrmars.com/hrmars_papers/The_Internal_Audit ... ommercial_Banks1.pdf (text/html)

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:hur:ijaraf:v:8:y:2018:i:3:p:291-298

Access Statistics for this article

More articles in International Journal of Academic Research in Accounting, Finance and Management Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().

 
Page updated 2019-02-02
Handle: RePEc:hur:ijaraf:v:8:y:2018:i:3:p:291-298