The Impact of Information Technology Auditing on the Effectiveness of Accounting Information System in Jordanian Commercial Banks

Abstract

The study focused on investigating the impact of IT auditing and its dimensions on the effectiveness of accounting information systems, by conducting a field study on Jordanian commercial banks, and following a methodology Analytical descriptive, where the study population consisted of (12) commercial banks, department managers, heads of departments, employees of cyber security departments, information protection and auditors were targeted. The questionnaire was used as a tool for collecting data from the study sample, processing and analyzing it using statistical methods and based on the SPSS software. The study showed that there is an impact of auditing information technology with its combined and individual dimensions on the effectiveness of accounting information systems in Jordanian commercial banks. The study suggested adopting effective systems and procedures for the control and security of information, operating systems and databases, and providing adequate support for accounting information systems.