The impact of using electronic operating systems for accounting data on the quality of internal auditing An exploratory study of the opinions of a sample of financial managers, accountants, internal auditors, and members of audit committees working in Jor

Abstract

This study aims to determine the impact of the use of the offensive response system on the quality of internal auditing in private Jewish stores, with a focus on the role of accounting information. We will participate in the study by CO hospitals in Amman, where the sample includes 69 internal individuals, including financial managers, accountants, supervisors and members of audit committees.

The study uses a descriptive analytical methodology, and chose simple and multiple analyzes to examine the impact of commercials on audit quality. Path analysis was also used to examine ways of coping in interpersonal relationships.

The results have a positive, statistically significant effect on accounting information and its components (sound software) on the quality of internal auditing. The characteristics of accounting information, including solvency, also have a positive and significant impact on audit quality. The study also has a statistical effect on the quality of accounting information, through the role of the extension variable in the characteristics of accounting information.

The study did not reach any objective on developing and monitoring the accounting information system in private Jordanian clinics, to enhance the quality of internal auditing and enable management to have an effective influence. It is also keen to improve the quality of accounting information to enhance the performance of the internal division departments in these hospitals