The Impact of Enterprise Resources Planning (ERP) Systems on Internal Auditors’Operational Performance (Case study in Jordanian Banks)

Sulaiman R. Weshah
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Sulaiman R. Weshah: Amman College for Financial and Administrative Sciences, Al-Balqaa Applied University, Jordan

Journal of Social Sciences (COES&RJ-JSS), 2020, vol. 9, issue 2, 469-481

Abstract: (ERP) systems are spreading widely inside banks environments for many reasons such as develop making decisions process, customer satisfaction and Competitions. This study was to identify the impact of (ERP)systems’ dimensions representedby (performance management, task characteristics, technology characteristics and individual characteristics) on internal auditor’ so perational performance dimensions represented by (Standardization, Quality, Deliverables). A virtual model was developed to reflect the relationship between the variables and hypothesis of the study. (215) questionnaire distributed with response of (86.5%). Then by using descriptive and statistical methods based on the statistical package of the social sciences SPSS the study revealed a number of results, the most prominent of which were: The level of(ERP) systems implementation was high inside banking environment and there is a significant impact of the (ERP) systems on operational performance of internal auditors in Jordanian banks. The study found that there were differences in the level of operational performance related to internal auditors’ experiences that correspond to the work field. These results were presented a set of recommendations, the most important is to provide the internal auditors in Jordanian banks with sufficient training to deal with new electronical environment so that they can face challenges and support their operational performance.

Keywords: ERP Systems; Operational Performance; Internal Auditors; Jordanian Banks (search for similar items in EconPapers)
Date: 2020
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