The importance of Professional specialty of External Auditor in Accounting Information Systems for providing Auditing Services in Information Technology Environment – A field Study in the Jordanian Banks

Abstract

This study aims at identifying the role and importance of the Professional specialty in information technology when audit services are provided and at identifying to which extent the auditor understands the concept and the benefits of the Professional specialty. Furthermore, it aims at analyzing the importance of Professional specialty in information technology for the auditor in light of using increasingly information technology techniques in different sectors. It also aims at identifying to which extent the Professional specialty of the auditor in information technology contributes to improve the quality level of the Professional performance related to audit services provided in the banking sector. This study indicated  that the external auditor understands highly the concept of the Professional specialty in information technology when he/ she provides audit services in the Jordanian banks; and it found that the Professional specialty achieves highly the benefits the Jordanian banks desire and improves the quality level of audit services provided by the Jordanian banks.

Key words: the specialty of the auditor, Information Technology, Auditing, Professional Audit