The Effect of using Information Technology on Increasing the Efficiency of Internal Auditing Systems in Islamic Banks Operating in Jordan

Abstract

This study aims to know the extinct to how compatible are the opinions of workers in control and internal auditing departments with how the technical and technological environment of information systems on the dangers of operational control, the availability of technical and technological environmental properties of appropriate and sound information systems, the effect of using information technology on the independency and privacy of internal auditing in Islamic banks operating in Jordan in the shadow of globalization, and finally how committed are they with the technological needs for controlling electronic banking activities. The importance of the study stems from the importance of internal auditing in Islamic banks, and of the significance of using information technology in raising the efficiency of internal auditing in Islamic banks operating in Jordan, as it is considered evidence on the speed and accuracy of management completing their reports and displaying them better with more clarity than what was produced by the manual system, that’s on one hand, however on the other hand, considering the active role that information technology plays in increasing the efficiency of internal auditing in making sure that tasks are carried out according to plan and that goals have been achieved. The study has found numerous results that show a positive impact of using information technology on the independency and privacy of internal auditing in Islamic banks operating in Jordan in the shadow of globalization, and that it is committed to using the technological needs for controlling its electronic banking activities.

Key words: internal auditing, information technology, Islamic banks operating in Jordan, internal auditing systems.