Role of Internal Auditor in Dealing with Computer Networks Technology - Applied Study in Islamic Banks in Jordan

Atallah Ahmad Alhosban,Mohammed Al-Sharairi

doi:10.5539/ibr.v10n6p259

Abstract

The aim of the study was to identify Role of internal auditor in dealing with computer networks technology - Applied study in Islamic banks in Jordan -. The objectives were to identify the role of the computer networks that are installed for the first time in addition to the role of the auditor in the physical components of computer networks and maintenance. The study community consists of internal auditors in Islamic banks or financial institutions, a total of 101 questionnaires were distributed and 89 questionnaires were retrieved for statistical analysis. A single sample test was used to test the hypotheses of the study. The arithmetic mean and the alpha test were used to find the internal consistency rate of the study sample. The most important results of the study: the presence of the impact of computer networks on the internal audit work environment both in the installation of the computer for the first time or provide the physical components of computer networks. The most important recommendations: The need to hold seminars and conferences using technology tools and their effects on the environment of internal auditing or external auditing or accounting environment in general.

Highlights

1.1 Introduce the ProblemComputer networks are an IT tool that should be used by all employees of banks in general and Islamic banks in particular, as they are the most widely used means of exchanging information among employees
This study is aimed at identifying the new functions of internal auditors as a result of increasing the use of computer networks in Islamic banks in Jordan, in addition to determining how the internal auditor deals with the physical components of computer networks to serve the objectives of internal auditing in general
This study presents the new functions of the internal auditor in dealing with computer networks in terms of their components and dealing with them in terms of maintenance and reliability

Summary

Introduction

Computer networks are an IT tool that should be used by all employees of banks in general and Islamic banks in particular, as they are the most widely used means of exchanging information among employees This means that the internal audit department needs to transfer and exchange information with the different parties in the bank. This study is aimed at identifying the new functions of internal auditors as a result of increasing the use of computer networks in Islamic banks in Jordan, in addition to determining how the internal auditor deals with the physical components of computer networks to serve the objectives of internal auditing in general. This study will identify the types of computer networks, and determine the role of internal auditor in dealing with the physical components of computer networks and how to deal with them in terms of maintenance The technological developments make the accounting programs a permanent need for modification and development in line with the work of the banks or the developments in which they operate, which means the development of computer networks to suit the development of computerized accounting programs by providing or relying on the providers of computer networks and increase the length of the guarantee and the possibility of amendment to it Blame the matter as well as increase the maintenance period as much as possible

Objectives

Methods

Findings

Conclusion