Important of Competitiveness of Jordanian External Auditor and the Factors Affecting It Working in IT environment

Abstract

The study aims to identify the factors that affect the competitiveness of Jordanian external auditors working in the information technology (IT) environment. In addition, it has identified to which extent the auditor is aware of the concept and the importance of competitiveness in the information technology environment. It has also touched upon the most important factors affecting the competitiveness of the audit process conducted in an information technology environment. To achieve the purposes of the study, the researcher has used a descriptive method in which literature of audit has been reviewed; furthermore, a questionnaire has been designed and distributed to a group of auditors in Jordan. The study has found that Jordanian auditors are highly aware of the concept and importance of competitiveness of audit offices working in an information technology environment. In addition, the study has indicated that there are a set of factors that affect the competitiveness of auditors; these factors are as follows: using information technology in audit services, audit fees, and professional performance quality as well as professional specialization of auditor in electronic systems plus internal control in IT environment and adherence to the regulations and instructions related to information technology governance in an information technology environment Keywords : Competitiveness of Auditor, Professional Performance quality, Audit Fees, Professional Specialization, Audit Offices in Jordan. DOI: 10.7176/RJFA/13-6-03 Publication date: March 31 st 2022