The Impact of the Use of Computer Technology and Auditing Software on the Efficiency of External Auditors in Jordan
International Journal of Business and Economics Research
Volume 8, Issue 4, August 2019, Pages: 201-210
Received: May 26, 2019; Accepted: Jun. 27, 2019; Published: Jul. 16, 2019
Views 199      Downloads 47
Mohammed Alsharairi, Financial and Managerial College, Irbid National University, Irbid, Jordan
Atallah Ahmad Alhosban, Financial and Managerial College, Aqaba University of Technology, Aqaba, Jordan
Article Tools
Follow on us
The study aims to achieve the following objectives to identify the impact of the use of electronic work environment tools to increase the efficiency of external auditors, Highlight the importance of using audit programs to increase the efficiency of external auditors. The researcher designed the questionnaire for the current study to identify the effect of using modern technology on the work environment of the external auditors. To analyze the data used by the Statistical Package for Social Sciences (SPSS), the following statistical methods were used: Statistical descriptive methods: represented by arithmetic mean, standard deviation and repetitions in order to obtain the general characteristics of the sample of the study sample. Most results: The computer hardware technology helps the external auditor to test the means of control over the electronic system. The presence of computer technology and tools helps the external auditor to reasonably confirm that the data received for processing purposes is licensed and has been properly translated into computer language. Most recommendation: There should be legislations and laws governing the work of external auditors in the establishments that use the computer, the application of the study to the internal auditors or financial managers and sectors, which helps to integrate the views in the audit process.
External Auditors, Computers, Audit Program, Commercial Banks
To cite this article
Mohammed Alsharairi, Atallah Ahmad Alhosban, The Impact of the Use of Computer Technology and Auditing Software on the Efficiency of External Auditors in Jordan, International Journal of Business and Economics Research. Vol. 8, No. 4, 2019, pp. 201-210. doi: 10.11648/j.ijber.20190804.15
Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Dehani, Saud (2017) “Effect of Electronic Auditing in Auditing in Kuwait”, Master Thesis, Al Byte University, Mafraq, Jordan.
Ali Ali Al-Ansi1, Noor Azizi Bin Ismail1, & Abdullah Kaid Al-Swidi (2013) “The Effect of IT knowledge and IT Training on the IT Utilization among External Auditors: Evidence from Yemen, Asian Social Science; Vol. 9, No. 10.
Mohammed AL-Sharairi1, Atallah Al-Hosban2 &Hussam Thnaibat2 (2018)” The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan, International Journal of Business and Management; Vol. 13, No. 2.
Juma, Ahmad (2011) "Introduction to Auditing," Dar Wael Publishing, Amman, Jordan.
IFAC, IAAASB (2010) “Hand book international auditing dtandards, IFAC, newyork, USA.
IFAC (2007), ITC, Annual Report IFAC Global Gate away Enoch OK.) 2013. (Lean Accounting and Lean business philosophy in Nigeria: An exploratory research. International Journal of Economics, Finance and Management.
Zu'abi, Abdullah Mohammed and Sulayem, Muhammad Majid, (2013), Building an Integrated Model for the Requirements of Internal Audit in the Accounting Information System and its Impact on the Quality of Accounting Information, Scientific Study presented to the Second International Scientific Conference of the College of Finance and Business. Business Organizations, held during the period 21-22 / 5/2013 at the University of Islamic Sciences, Amman, JordanLopes RB, Freitas F, Sousa. (2015). Application of Lean manufacturing tools in the food and beverage industries. Journal of Technology Management and Innovation and Innovation. 10 (3).
Al-Hosban, Atallah Ahmed (2009) "Internal Audit and Control in the IT Environment" Dar Al-Hamed Publishing, Amman, Jordan.
IIA, (2002) “Current Impact Of Information Technology On Internal Auditing”, itaudit,
Grand, Charles, (2004) “Information Technology In Auditing”, itaudit,
Lotfi, Amin El Sayed (2005) "Audit and Audit of Information Systems, Technical Institute for Printing, Cairo, Egypt.
Arenns, A (2008) Auditing and assurance service, 13RD Edition, Prentice hall, USA.
Al-Thunibat, Ali (2006) Auditing in the light of International Auditing Standards and Local Laws and Regulations: Theory and Application, Dar Wael Publishing, Amman Jordan.
Bany Ahmad, Ahmad (2016) "Compliance of the Audit Offices in Jordan with the Requirements of International Auditing Standard (401)" Auditing in an Information Systems Environment Using a Computer, Master Thesis, Irbid National University, Irbid, Jordan.
Science Publishing Group
1 Rockefeller Plaza,
10th and 11th Floors,
New York, NY 10020
Tel: (001)347-983-5186