Abstract
This study aims to provide assurance to senior management on the adequacy of the controls to ensure the IT infrastructure was planned, managed and maintained to support efficient operations and analyze risk assessment and know the role of it auditors to deal with risks which threats attain strategic objectives. The study population consists of the internal auditors in Jordan commercial banks. the most results : Audits can focus on such major IT assets as ERP systems and help management to make rational decisions in investing in IT assets to attractive new customers and make core competences for company, technology infrastructures have continued to grow in size and complexity. Servers, storage area networks (SANs), and network attached storage (NAS) and Audit risk assessment Evaluation of risks related to the value drivers of the organization, covering strategic, financial, operational, and compliance objectives, Audit risk assessment Evaluation of risks related to the value drivers of the organization, covering strategic, financial, operational, and compliance objectives. and most recommendations are An audit to verify that IT management has developed an organizational structure and procedures to ensure a controlled and efficient environment for information process and risk assessment is the identification and analysis of relevant risks to the achievement of an organization's objectives, important to care risk assessment is the identification and analysis of relevant risks to the achievement of an organization's objectives.
Highlights
Alpha has been using the test of credibility for the degree of internal coherence in the study sample members and answers that range from 0 to 1, and the minimum based on the findings and recommendations of the study is 60%, and the alpha value as the study sample members answers is 73% which is higher than the minimum, which means there is sincerity and constancy in the study sample members answers to paragraphs of resolution
2)-Audits can focus on such major IT assets as ERP systems and help management to make rational decisions in investing in IT assets to attractive new customers and make core competences for company
4)-Information technology infrastructures have continued to grow in size and complexity
Summary
Technological developments underlined the need for specialization in a particular field, which means the possibility of finding familiar with the work of the audit and information technology people, and they have several skills so that they can quickly identify opportunities and risks of the technology on the company, and in general to be the availability of specialists in accounting and auditing work, especially in the field of information technology whether for internal or external auditor. With the growing use of computers, the public shareholding companies worked on electronic data processing, so that information technology has become part of the company’s environment, and to continue to information systems to their impact on the operations of the various companies and data processing imposes on the internal control systems keep pace with these developments. As the most attractive sectors of the technology public shareholding companies, so this study was to look at the extent of the internal control systems of these companies in response to the requirements of information technology
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