The Effect of Using the Elements of the Electronic Management in Improving the Quality of Accounting Internal Control in Jordanian Banks

Abstract

This study aims to release the electronic elements of the administration used in Jordanian banks and their impact on improving the accounting internal control quality , may be a study population of Jordanian banks and the number 15 listed banks in Amman Financial Market researcher has designed and developed a questionnaire to measure four areas of study have been formed of (25) 60 questions were distributed a questionnaire to a sample study Which represents departments of accounting and internal control and information technology, It was the most important results of the study and the presence of trace statistically significant electronic elements of administration used in Jordanian banks in improving the accounting internal control quality , as it was the most important recommendation is to develop internal and external Internet networks for the development of electronic linkage between the Jordanian and foreign banks and programming of internal control accounting system.