The Impact of Internal Electronic Audit Procedures in Promoting the Use of Financial Technology in Jordanian Banks

Abstract

The study aimed to identify the impact of internal electronic audit procedures in promoting the use of financial technology in Jordanian banks. To achieve the objectives of the study, the descriptive analytical approach was followed.The primary data was collected through a questionnaire distributed to a sample whose number is (180) individuals .To analyze the data and test the hypotheses, statistical and inferential methods were used through the SPSS software. The study concluded that there is an effect of internal electronic auditing procedures, with its dimensions combined and individually, in promoting the use of financial technology in Jordanian banks. The study recommended the use of electronic technologies by Jordanian banks in preparing internal audit plans, especially interim ones, because of their role in implementing audits with high efficiency, and precise and detailed identification of legislative controls for the use of financial technology innovations in the bank.