The Role of Internal Audit Computerization in Supporting the Task

of External Auditing in Jordanian Insurance Companies

AHMAD BAWANEH

Department of Accounting/ Amman College,

Al Balqa Applied University

JORDAN

Abstract: The study aimed to examine the role of the computerization of internal audits in Jordanian

insurance companies in supporting the tasks of the external auditor. The study population consisted of

managers and heads of internal audit departments, a number which is estimated at 112 in Jordanian

insurance companies, of which there were 25 in the year 2021. Using a questionnaire as a primary source

for the study data and relevant statistical methods to analyze the respondents’ answers, it is concluded that

there is a significant impact for the computerization of internal auditing processes in supporting the tasks

of external auditing, and that the computerization of internal auditing processes has a statistical impact on

supporting risk assessment, internal control assessment, and the evaluation of audit evidence by the

external auditor. The study recommended giving more attention to qualifying both external and internal

auditors to work considering the widespread computerized environment, as well as conducting similar

studies in different sectors to compare the results from other sectors with those from the Jordanian

insurance companies’ sector in this study.

Keywords: computerization of internal audit processes, external audit, risk assessment task, internal

control assessment task, audit evidence evaluation task, Jordanian insurance companies.

Received: July 13, 2021. Revised: November 9, 2022. Accepted: December 3, 2022. Published: December 31, 2022.

1. Introduction

Computerized accounting information systems

are one of the most important procedures that

the auditor uses to implement the audit process,

which helps him to provide appropriate and

reliable evidence as quickly as possible and

improve the quality of audit evidence. Based on

the accounting information of the auditor,

practitioners of the profession of auditing and

academics in the science of accounting and

auditing began using audit computerization to

support the quality of the auditor, [15].

The use of information technology in the audit

process positively affected the speed and

accuracy of the implementation of audits, and

reduced the effort and cost associated with them.

Training auditors on the use of information

technology in auditing leads to an improvement

in the quality and effectiveness of auditing, the

ability to face various difficulties and risks, and

strengthens the internal control system, [18].

Computerized accounting information systems

have played an important role in the operation

and processing of data, storage, and

transmission, leading to financial results and

information in business establishments, [2].

These successive rapid developments in

information technology have affected the work

of the internal auditor compared to what was the

case when using manual operating systems, as

well as the operations of the task of the external

auditor with an emphasis on international

auditing standards, which confirmed that the

responsibility of the external auditor to express

his technical opinion does not differ. The way

the data is operated differs, but it affects the

mechanism of carrying out the work of both the

external and internal auditor, according to the

changes that occur in the way the accounting

data is operated, which has been an extensive

research area during the past few years.

As the process of electronic data processing has

become necessary in large and small-sized

organizations, which aim to achieve greater

efficiency in their activities, [29], standard No.

401 was introduced into international auditing

standards, to set guidelines for the external

auditor to follow when the audit process is

performed in the environment of computerized

information systems.

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2015

Volume 19, 2022

But how is the work of the internal auditor

affected by these changes that occur in the way

accounting data is operated, using modern

methods for operating and producing data within

the facility? A question arises about the extent to

which this affects the work of the external

auditor, according to International Auditing

Standard No. 610. In some parts of its mission, it

depends on the work of the internal auditor, and

whether the computerization of the internal audit

and the use of modern systems have an impact in

supporting the task of the external auditor to

obtain an impartial opinion on the fairness of the

financial statements of insurance companies in

Jordan. This is what will be addressed and

answered in this study.

1.1 Problem Statement

Insurance companies in Jordan are working on

automating their administrative and financial

systems, and despite the many advantages

achieved using computers in accounting, it leads

to the creation of some new control problems,

and these problems are of particular importance

from the point of view of internal audit, some of

which relate to the audit path and the

disappearance of records and paper documents.

Problems include the difficulty of detecting

fraud and manipulation operations, [1], some of

which are related to computer misuse, the

possibility of data theft and systems outputs, and

the lack of optimal exploitation of information

and communication technology in the audit

process, [27], when performing internal audit

tests.

The research problem revolves around the

following main question:

Is there an impact from computerizing the

internal audit in supporting the external audit

process in the Jordanian insurance companies?

The following sub-questions are derived from

the main question:

1.1: Is there an impact from the computerization

of internal auditing in Jordanian insurance

companies on supporting the task of the external

auditor to assess risks?

1.2: Is there an impact from the computerization

of internal auditing in Jordanian insurance

companies on supporting the task of the external

auditor to assess internal control?

1.3: Is there an impact from the computerization

of internal auditing in Jordanian insurance

companies on supporting the task of the external

auditor to assess audit evidence?

1.2 The Importance of the Study

The importance of this study derives from

addressing several axes in addition to the axis of

business performance computerization.

Addressing auditing standards is important and

has been highlighted by many studies in Jordan

locally and internationally, as well as the

internal audit axis, which reflects the most

important foundations of institutional

governance, as indicated by the author in [6],

who emphasized that the internal audit function

plays a close role in assisting the management in

applying the principles of governance by

evaluating both the internal control system and

risk management. In light of the current

Coronavirus pandemic, there is a greater

increase in reliance on digital systems to

perform business, and there is also a tendency by

enterprises to use cloud and information systems

based on the Internet, which increases the

importance of studies that highlight the

computerized and digital environments.

2. Literature Review

When taking into account the response of

international auditing standards to changes in the

work environment of companies and giving the

right to the external auditor to rely on the work

of the internal auditors, it must be noted that the

international auditing standards have confirmed

that this accreditation between the external and

internal auditor does not eliminate the role of the

external auditor. Rather, the external auditor

uses the work of the internal auditor as a kind of

support for what has been reached after doing

what is necessary for the requirements of

international auditing standards. The use of

modern systems has an impact in supporting the

task of the external auditor to obtain an impartial

opinion on the fairness of the financial

statements, as their use has become more

accurate and effective to ensure the fairness and

transparency of financial statements, [24].

The study in [25], pointed out that the analytical

procedures are a necessity imposed by

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2016

Volume 19, 2022

considerations of time and cost, so the auditor

has become compelled to rely on computing

during the audit process. The external auditor

must be informed of the independence and

impartiality necessary to audit the accounts of

any establishment and to express an impartial

technical opinion on the fairness of the financial

statements, [7].

The International Auditing Standard No. 610

indicates that this does not mean that the internal

audit or assists the external auditor in carrying

out the external audit procedures, but rather that

the external auditor performs all the procedures

required of him in the external audit process,

taking advantage of the work of the internal

auditor, through which certainty can be

increased to verify what he has reached. This

gives the auditor assurance that the financial

statements of the economic units under audit are

free from cases of manipulation, errors and

distortions, [23].

The standard also touches on the differences

between the objectives of internal audit and

external audit, as it indicates that the role of

internal audit is limited to what is determined by

management, so the external auditor must ensure

the reliability of the data on which he depends

on his work, [17].

The authors in [28] explain that because the

internal auditor has some duties and tasks like

the duties and tasks of the external auditor, it is

useful to have effective cooperation between

them, but many external auditors, with their

conviction of the benefit of cooperation with the

internal auditor, avoid this cooperation, due to

the low level of objectivity and independence of

internal auditors.

The authors in [8] and [32] indicated that

cooperation between the external and internal

auditors increases the efficiency and

effectiveness of the audit process, due to the

following:

1. By exchanging an understanding of the work

and culture of the company under audit, as they

are auditing the same company internally and

externally, and through the exchange of

experiences, the external auditor can use his

experience of several different facilities to

provide solutions to the internal auditor to

resolve outstanding issues.

2. In the absence of cooperation, there may be

duplication of work by the external auditor for

the same work that the internal auditor has done.

The tasks and responsibilities associated with

the external auditor have many aspects and

differ in terms of their division into

responsibilities related to his person, legal

responsibilities, and responsibilities related to

the performance of the audit process, and the

latter related to this study following international

auditing rules and standards are as follows:

- Evaluating the internal control system and

reporting its shortcomings, under International

Auditing Standard No. 265.

- Identifying and assessing the risks of material

error through an understanding of the facility

and its environment, under International

Auditing Standard No. 315.

- Obtaining and evaluating audit evidence, in

accordance with International Auditing Standard

No. 500.

If the internal audit standards are followed, we

find that there is a great similarity between the

requirements, planning, and evaluation of the

activities that the external auditor and the

internal auditor carry out for the areas that they

need to audit. For example, if the requirements

of the internal audit standard IIAS 2200 (mission

planning) are considered, it can be noted that the

standard aims to indicate how they should plan

for the tasks they are preparing to perform, so

that they develop a plan and document it before

performing the task.

The location and strength of the internal audit

department in the organizational structure within

an organization depends on the conviction of the

senior management of the importance of internal

audit services, which is one of the most

important elements that support the success and

improvement of the internal audit function in

companies, [33].

About two decades ago, many studies

emphasized the duties associated with internal

auditing and the role of internal audit standards

in enhancing the role of the internal auditor. The

author in [16] through his study entitled

“Internal Audit Tasks within the American

International Auditing Standards,” stated that the

duty of internal auditors was to provide

reasonable assurance about the entire operations

of the facility and their compatibility with the

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2017

Volume 19, 2022

objectives and programs of management. The

Author in [20]emphasized through his work

“The Auditor’s Responsibility Regarding

Internal Control and Assessment Risks When

Applying Internal Audit Standards,” that

deviations resulting from internal control

systems are not the responsibility of the auditor,

but he is responsible for discovering and

correcting such deviation. The author [22],also

reiterated through his study, entitled “The

Higher Management’s Perception of the

Evolution of Knowledge in the Internal Audit

Profession and Its Impact on the Role of the

Internal Auditor: An Experimental Analytical

Study in Jordanian Business Organizations,” that

internal audit is important for achieving the

efficiency and effectiveness of the control

process within the important and effective role

of internal audit in preventing and reducing

errors and reducing the waste of resources.

Many authors studied computerized systems,

their risks and their impact on internal and

external auditing, as indicated by the study of

the authors of [4] in which the researchers

concluded that there is an impact of the quality

of information technology on the efficiency of

the internal audit. The author in [3] has

concluded that the most important risks are the

intentional introduction of wrong data by

workers in Jordanian banks, and the author in

[31] confirmed this when he explained the role

of adopting computerized information

technologies in the process of hiring internal

auditors. The study recommended that the

educational skills of accountants and internal

auditors should be improved and developed, as

organizations should support the training of

employees to work on increasing their skills in

information technologies to suit the needs of the

transition to computerized information systems.

The author [12] aimed to find the degree of

impact of the technological environment

characteristics of the information system on the

monitoring of operational risks in Islamic banks

operating in Jordan, and concluded that there is

an impact from the characteristics of the

technological environment of information

systems on monitoring operational risks, and

there is also a positive effect when using

information technology on the independence and

privacy of the internal auditor. The study

showed the risks associated with viruses, and the

risks related to disasters, whether natural or

unnatural.

The study of the author in [21] concluded that

there is an impact when applying the elements of

the organization’s resource planning system on

the quality of internal audits, and the study of

the author in [10] entitled “The Impact of the

Accounting Information System on The quality

of Internal Auditing - a Field Study on Private

Jordanian Hospitals,” found the same. The

software and procedures for this software have

an impact on the quality of internal auditing in

private sector hospitals in Jordan. Therefore the

author in [5] explained that the most important

risks of computerized accounting information

systems are the inputs of these systems, and that

one of the priorities of internal control in bank

departments is to pay attention to the security of

these systems. The study of the author in [26]

indicated that there is an important role for the

internal auditor in reducing risks related to

accounting information systems and the risks of

accounting information systems subsystems in

each of the general ledger, revenue, expenses,

human resources, reports, operations and

production. The article of the authors in [14] has

found an impact of the entry risks of accounting

data systems on the internal control procedures.

By reviewing the literature of the study and

previous studies, it is possible to develop the

main hypothesis as follows:

HO.1: There is no statistically significant effect

at the level of significance (α ≥ 0.05) for the

computerization of internal auditing processes in

supporting the tasks of external auditing.

Three sub-hypotheses were formulated, as

follows:

HO.1.1: There is no statistically significant

effect on supporting risk assessment by the

external auditor through computerizing the

internal audit.

HO.1.2: There is no statistically significant

effect on the support of the internal control

assessment by the external auditor through

computerizing the internal audit.

HO.1.3: There is no statistically significant

effect on supporting the evaluation of audit

evidence by the external auditor through

computerizing the internal audit.

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2018

Volume 19, 2022

3. Research Methods

The study relied on the quantitative approach in

its conduct to identify the role of internal audit

computerization in supporting the task of

external auditing in Jordanian insurance

companies.

3.1 Study Population and Sample

The study population consisted of managers and

heads of internal audit departments, a number

estimated at 112 across the 25 Jordanian

insurance companies in the year 2021, where a

comprehensive survey was carried out by

distributing 112 questionnaires, in the manner of

a Purposive Sample. Of the questionnaires, 91

were retrieved and all of them are valid for the

analysis.

3.2 Data Sources

The study relied upon collecting information on

secondary data such as books, literature,

scientific periodicals, and relevant specialized

publications. The study relied on a questionnaire

that was prepared on the Five Likert Scale.

Table (1) Cronbach Alpha

Variable Name

Independent

Dependent

General

indicator

Variables

Computerized Internal

audit

Risk Assessment

Internal

control

evaluation

Evidence

evaluation

Cronbach Alpha

0.765

0.793

0.813

0.878

0.939

No. of Paragraphs

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2019

Volume 19, 2022

3.3 Reliability:

The results of Cronbach's Alpha coefficient

which used to measure the reliability of the

study are shown in Table (1).

All the internal consistency coefficients

mentioned in the above table indicate the

stability of the study tool and the ability to use

for statistical analysis.

3.4 Normal Distribution:

The value of the Skewness coefficient indicates

that the distribution is normal.

3.5 Autocorrelation:

This test indicates the absence of problems

related to the autocorrelation, so it may be used

in the multiple regression model.

4. Results

4.1 Statistics to describe the study

variables:

Table (4) shows the descriptive analysis of the

respondents' answers towards the study

variables, and the results were as follows.

4.2 The results of testing the hypotheses of

the study:

In this part of the study, the main hypotheses

and the sub-hypotheses originating from them

were exposed to Simple Regression analysis,

and the following results were reached:

Table (2) Skewness & Kurtosis

Variables

Internal audit

computerization

Risk assessment

Internal control

evaluation

Evidence

evaluation

Support external

audit

Skewness

0.129-

0.218

0.055

0.214

0.257

Kurtosis

0.106-

0.624-

0.019-

0.057

0.026

Table (3): Autocorrelation

Hypothesis

Ho.

Ho.a

Ho.b

Ho.c

Result

D-W

1.953

1.765

1.974

1.885

No Autocorrelation

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2020

Volume 19, 2022

Table (4) Descriptive analysis

Variable type

Variables

Mean

Std.

Deviation

Percentage%

Application

Ranking

Independent

Computerize internal

audit

4.22

.4840

84.4%

High

Dependent

Risk assessment

4.22

.4790

84.4%

High

Internal control

evaluation

4.17

.4720

83.4%

High

Evidence evaluation

4.21

.4640

84.2%

High

Support external audit

tasks

4.20

.4410

84%

High

Table (5) Hypotheses Testing

Hypothesis

Adj

calculated

Sig

Constant

Std.

Error

calculated

Tabulated

Sig

Result

0.736

0.542

0.537

105.337

0.00

1.376

0.670

0.065

10.263

1.987

0.00

Reject

Ho.a

0.683

0.466

0.460

77.742

0.00

1.371

0.646

0.077

8.817

1.987

0.00

Reject

Ho.b

0.636

0.405

0.398

60.581

0.00

1.555

0.620

0.080

7.783

1.987

0.00

Reject

Ho.c

0.746

0.556

0.551

111.362

0.00

1.202

0.714

0.068

10.553

1.987

0.00

Reject

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2021

Volume 19, 2022

The table above shows the results of testing the

main hypothesis and the hypotheses that

emanate from it. The results were as follows:

The outcome of the main hypothesis test: It was

found that there is a statistically significant role

for the computerization of internal auditing

processes in supporting the tasks of external

auditing. The value of the coefficient of

determination (R2 = 0.542) specifies that the

computerization of internal audits has explained

(54.2%) of the difference in support of external

audit missions.

4.3.1 The result of the first sub-hypothesis

test:

There is a statistically important role for the

computerization of internal audits in risk

assessment, through the value of T and the value

of the correlation coefficient R = (68.3%),

4.3.2 The result of the second sub-

hypothesis test:

There is a statistically significant role for the

computerization of internal audits in evaluating

internal control, through the value of T and the

value of the correlation coefficient R = (63.6%).

4.3.3 The result of the third sub-

hypothesis test:

There is a statistically important role for the

computerization of internal audits in evaluating

audit evidence, through the value of T, and the

value of the correlation coefficient R = (74.6%).

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2022

Volume 19, 2022

5. Conclusions

Through the results of the main and sub-

hypotheses, we find that there is an impact from

the process of computerizing the internal audit

process on supporting the external audit process

and tasks in Jordanian insurance companies and

on each of the tasks of risk assessment,

assessment of internal control, and assessment of

audit evidence when the external auditor is

performing the audit of Jordanian insurance

companies.

Perhaps the most important point indicated by

the internal audit standards is that the task of the

external auditors is one of the factors that lead to

improving the quality of internal auditing The

study of the authors in [9] overlaps may have a

reflection on the support of the external audit

task.

The higher the quality of the internal audit work,

the greater the dependence of the external

auditor on the work of the internal auditor, and

thus its support for operations in the task of

external audit. According to the Jordanian

Internal Control System and its amendment No.

3 of 2011, issued by the Ministry of Finance, the

development of external audit procedures is one

of the factors that contributes to the development

of an internal control system, [30]

6. Recommendations

The study recommends paying attention to

qualifying both external and internal auditors to

deal with the computerized business

environment, which is more widespread in the

business environment, the author in [19]

confirmed this when he pointed out that

information technologies and computerized

systems have become an integral part of life in

the digital century. Therefore, it is necessary to

have the appropriate academic qualification in

the audit team, whether internal or external, and

to take into account the existence of professional

certificates related to information systems

auditing, including the Certified in Risk and

Information Systems Control (CRISC)

certificate, issued by the Information Systems

Audit and Control Association (ISACA),

because of its influential role other than in

supporting the task of risk assessment.

The study emphasizes the need to give the

Internal Audit Department adequate support

from the insurance companies’ departments in

Jordan, in line with the requirements of

corporate governance, which require work to

develop performance and that the nature of the

relationship between management and internal

audit contributes to activating governance and

transparency that affects the users of reports.

The external auditors, and this confirms the

findings of the authors in [13] regarding the

importance of the principles of governance in

the joint-stock companies in the Jordanian

market, of which insurance companies are a part.

The study recommends the necessity of diversity

in the specializations of the internal audit team

and the addition of specialized elements in

information technologies and computing for

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2023

Volume 19, 2022

internal audit operations, and it was also

recommended by the authors in [11], that

diversity in the internal audit team leads to

integration in the performance of all types of

team tasks in internal audit units.

The study also suggests a special

recommendation for researchers and scholars to

conduct similar studies in different sectors to

compare the results of studies with this study on

the Jordanian insurance sector.

References:

[1] Abdullah, Khaled Amin, (2015), the science

of auditing the theory and practice,

Amman, Wael Publishing House, 2nd ed.

[2] Ajami, Mansour, (2011), Measuring the

Efficiency and Effectiveness of Accounting

Systems in Kuwaiti Oil Companies, an

unpublished master's thesis, Amman Arab

University, Amman, Jordan.

[3] AL Hanini, E. A. (2012). The Risks of Using

Computerized Accounting Information

Systems in the Jordanian banks; their

reasons and ways of prevention. European

Journal of Business and

Management, 4(20), 53-63.

[4] Al-Aroud, Shaher Falah and Shukr, Talal

Hamdoun (2009). The quality of

information technology and its impact on

the efficiency of internal auditing in the

Jordanian industrial and service companies.

The Jordanian Journal of Business

Administration, 5 (4), University of Jordan,

pp. 475-496.

[5] Al-Dalabeeh, Yazan, (2017), The Impact of

Accounting Information Systems Risks on

the Effectiveness of Internal Control

Systems in Commercial Banks (A Field

Study), an unpublished Master’s thesis, Al

al-Bayt University, Mafraq, Jordan.

[6] Ali, Balqasem Fethiza (2019), The Role of

Internal Audit in Activating Corporate

Governance: A Case Study of Algeria

Telecom in the Valley, unpublished

Master’s thesis, Kasdi Merbah University,

Faculty of Economics, Commercial and

Management Sciences, Algeria

[7] Al-Mutairi, Faisal Debian (2013), The

importance of information technology in

controlling audit quality and the obstacles

to its use from the point of view of auditors

in the State of Kuwait, an unpublished

master's thesis, University of the Middle

East, Mafraq, Jordan.

[8] Al-Najjar, Fayez Jumaa, Al-Najjar, Nabil

Jumaa, and Al-Zoubi, Majed Radi (2017).

Scientific Research Methods: An Applied

Perspective, 4th Edition, Dar Al-Hamid for

Publishing and Distribution, Amman,

Jordan.

[9] Al-Nsour, Esra Ali and Al-Washah,

Suleiman Raji, (2017), Technical Risks

Facing Accounting Information Systems in

the Jordanian Insurance Companies Sector,

Working Paper, Intellectual Capital

Conference: Opportunities and Challenges,

College of Business - University of Jordan,

Istanbul, Turkey.

[10] Al-Qadi, Muhammad, (2016). The impact

of the accounting information system on

the quality of internal auditing - a field

study on Jordanian private hospitals.

Unpublished Master's Thesis, University of

the Middle East, Amman, Jordan.

[11] Al-Rahahla, Muhammad Yassin, (2005).

The effectiveness of internal audit bodies in

public and private universities in light of

international internal auditing standards,

The Jordanian Journal of Business

Administration, Volume 1, Issue 1, pp. 59-

77.

[12] Al-Refaee, K. (2013). The Effect of using

Information Technology on Increasing the

Efficiency of Internal Auditing Systems in

Islamic Banks Operating in Jordan,

Research Journal of Finance and

Accounting, 4(9), 110-118.

[13] Al-Shahadat, Muhammad Qasim Abdullah

and Abdul-Jalil, Tawfiq Hassan (2012),

The Impact of the Jordanian Public

Shareholding Companies’ Adoption of the

Principles of Corporate Governance on the

Institutional Investor’s Decisions at the

Amman Stock Exchange, The Jordanian

Journal of Business Administration, 8(1),

1-21.

[14] Al-Sharairi M, and Al-Husban A, and

Thnaibat H., (2018), The Impact of the

Risks of the Input of Accounting

Information Systems on Managerial

Control, Accounting Control and Internal

Control in Commercial Banks in Jordan,

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2024

Volume 19, 2022

International journal of Business and

Management, 13(2), 96-107.

[15] Al-Thneibat, Ali Abdel Qader, (2015),

Auditing Accounts in the Light of

International Standards, 3rd Edition, Dar

Wael for Publishing and Distribution,

Amman, Jordan.

[16] Al-Wardat, Abdullah, Internal Audit Tasks

within the American International Auditing

Standards, Auditor Journal, No. 51, 2002,

18-19.

[17] Anderson, J, & Fleming., D., (2016).

Analytical procedures decision aids for

generating explanations: Current state of

theoretical development and implications of

their use, Journal of Accounting and

Taxation, 8(5), pp: 51-58.

[18] Bolkhwa, Zubeida (2016), Internal

Auditing Using Information Technology in

Algerian Institutions, Master's Thesis, Oum

El Bouaghi University - Algeria.

[19] Cloete, A.L., (2017), Technology and

education: Challenges and opportunities,

HTS Teologiese Studies/ Theological

Studies, 73(4), a4589. https://doi.org/

10.4102/hts.v73i4.4589.

[20] Gomaa, Ahmed Helmy, (2000), The

Auditor’s Responsibility regarding Internal

Control and Risk Assessment when

Applying Internal Audit Standards,

Auditor’s Journal, No. 44, pp. 3-7.

[21] Ismail, Mahmoud, (2015). The impact of

the application of the organization resource

planning system on the quality of auditing

in Jordanian commercial banks,

unpublished master's thesis, Zarqa Private

University, Zarqa, Jordan.

[22] Jumaa, Ahmed, (2006), the perception of

the senior management of the development

of knowledge in the profession of internal

auditing and its impact on the role of the

internal auditor, an analytical and empirical

study in Jordanian business organizations,

the Arab Journal of Administrative

Sciences, Vol. (13) No. (1), pp. 37-66 .

[23] Mansour, I. and Kalib, M. (2019). The

Impact of Using Analytical Procedures on

Reducing the Cost of Tax Audit The

Jordanian Income and Sales Tax

Department, International Business

Research, 12(2), 52-65.

[24] Moolman, A, M., (2017). The Usefulness of

Analytical Procedures, Other Than Ratio

And Trend Analysis, For Auditor

Decisions, International Business &

Economics Research Journal –Third

Quarter, 16(3), pp:171-184.

[25] Najm, Ban Tawfiq, (2012), The extent to

which the external auditor depends on

analytical procedures in auditing accounts

in Iraq, Gulf Economic Journal, No. (21).

[26] olaimat, Nasra, (2017), The role of the

internal auditor in reducing the risks of

accounting information systems in

Jordanian public shareholding industrial

companies, an unpublished master's thesis,

Al al-Bayt University, Mafraq, Jordan.

[27] Rajm, Khaled and others (2021), The

Impact of Using Information and

Communication Technology on the

Efficiency of the Internal Audit Process,

Economic Development Journal, Vol. 06,

No. 01, Janqi, pp. 127-140

[28] Ramasawmy, D and Ramen, M (2012). An

Evaluation on how External Auditors can

benefit from the good work relationship

with Internal Auditors for Audit

Assignments, Journal of International

conference on applied and management

sciences, 117-122.

[29] Romney, Marshall B; Young, Brigham and

Steinbart, Paul J. (2018), Accounting

Information System, 14th Edition, Arizona

State University, Pearson – USA.

[30] The Jordanian Internal Control System and

its amendments No. (3) of (2011) issued by

the Jordanian Ministry of Finance.

[31] Weshah, Sulaiman (2021). Adopting

Modern IT Systems is Vital in Employing

Accountants and Internal Auditors

(Educational Perspective): A Case Study in

Jordan Cement Company – Lafarge, Jordan

Journal of Business Administration, 17(4).

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2025

Volume 19, 2022

[32] Wood, D. A. (2004): “Increasing value

through internal and external auditor

coordination”. Prepared for the IIA

Research Foundation.

[33] Zayed, Linh, (2013), The Impact of

Accounting Information Systems

Characteristics on the Quality of the

Performance of the Internal Auditor,

Unpublished Master's Thesis, Amman Arab

University, Amman, Jordan.

Contribution of individual authors

to the creation of a scientific article

(ghostwriting policy)

Ahmad Bawaneh was responsible for the

introduction and theoretical aspects of the study,

and the discussion and conclusion and

recommendations and responsible for extracting

and preparing the financial measures of the

study and was responsible of Statistics.

Follow:

www.wseas.org/multimedia/contributor-role-

instruction.pdf

Creative Commons Attribution License

4.0 (Attribution 4.0 International , CC

BY 4.0)

This article is published under the terms of the

Creative Commons Attribution License 4.0

https://creativecommons.org/licenses/by/4.0/d

eed.en_US

WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

DOI: 10.37394/23207.2022.19.181

Ahmad Bawaneh

E-ISSN: 2224-2899

2026

Volume 19, 2022