LEVEL OF USE OF INFORMATION TECHNOLOGY IN INTERNAL AUDITS AND THE DIFFERENCES USE IN JORDANIAN BANKS
The study aims at identifying to which extent the internal auditors use the information technology in audit processes (planning, implementing control tests as well as the basic tests in addition to implementing the analytic procedures and the detailed tests and preparing audit report. Furthermore, the study is to examine the impact of the organizational characteristics including the level of the information technology in the bank, the difference of audit method, data operation method and a presence of the internal auditors specialized in the technology, on the level of the use of information technology tools in audit processes. The study has found that the level of the use of information technology in the internal audit processes, performed by the internal audit department of Jordanian banks in various fields of planning, implementing control tests as well as basic tests, and preparing audit reports, is moderate. But, the level of the use information technology in implementing the analytic procedures and the detailed tests through Excel program and electrical worksheets is high. Furthermore, the study has concluded that the level of the use of information technology tools in audit processes varies depending on the difference of the level of information technology in the bank; the difference has been in favor of the banks practicing the accounting transactions through smart phone applications. And the level of the use of information technology tools in audit processes varies depending on the difference of audit methods used in information technology environment. In addition, it has found that the level of the use of information technology tools in audit processes varies depending on the knowledge and professionalism of the internal auditors employing in internal audit department. And it has reached that the level of the use of information technology tools in audit processes is not different depending on the difference of the organizational characteristics related to data operation method used in Jordanian banks; however, it does not affect the use of information technology. Finally, the study has recommended that training courses of field of information technology, especially the field of information security and integrity and data protection against penetration attacks, internal control procedures appropriate for information technology environment and modern banking transactions, shall be continuously held for the internal auditors.
Audit Processes, Internal Auditors, Audit Report, Smart Phone Applications, Information Technology Tools in Audit