The Impact of Information Technology Tools to Improve the Quality of Internal Accounting Controls in the Jordanian Insurance Companies

Abstract

This study aimed to identify the impact of the information used in the internal control to improve internal control of accounting quality in Jordan Insurance companies IT tools, consists study population consisted of insurance companies 48 companies and travel, has been distributed to (48) questionnaire by (2) questionnaire to each company, and was recovery of (40) questionnaires are valid for statistical analysis, the researcher adopted the descriptive analytical method based on the spss statistical program to analyze the data and come up with the results of the study, was the most important findings of the study that the use of information technology tools through accounting computerized systems and technological tools affect the quality of accounting internal control in Jordan insurance companies. The most important recommendations of the study was the need to adopt international regulatory releases, such as bulletin coso internal control to enhance the internal control process.