The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support

Authors

Ahmad Yahiya Ahmad Bani Ahmad (Ayassrah), Financial and Accounting Sciences Department, Faculty of Business, Middle East University, Amman, JordanFollow
Anas Ahmad Mahmoud Bani Atta, Financial and Accounting Sciences Department, Faculty of Business, Middle East University, Amman, JordanFollow
Hanan Ali Alawawdeh, Accounting Department, Business Faculty, Isra University, Amman, JordanFollow
Nawaf Abdallah Aljundi, Financial and Accounting Sciences Department, Faculty of Business, Middle East University, Amman, JordanFollow
Amer Morshed, Financial and Accounting Sciences Department, Faculty of Business, Middle East University, Amman, JordanFollow
Saleh Amin Dahbour, Financial and Accounting Sciences Department, Faculty of Business, Middle East University, Amman, JordanFollow

Author Country (or Countries)

Jordan

Abstract

The goal of this study is to ascertain the moderating role that management support has in internal audit effectiveness in Jordan, as well as the impact of system quality and user quality of information technology. There were 172 responders in all, and they were split across Jordanian auditors. In the data analysis process, the quantitative analysis test— which consists of the validity test, reliability test, test of conventional assumptions, and hypothesis test—is applied. Information technology system and user quality are independent variables in this study. The dependent variable in this study is internal audit effectiveness, and the moderating variable is management support. The results of this study show that the effectiveness of internal audits is significantly impacted by the system quality and user quality of information technology. Additionally, with Management support acting as a moderating factor, the link between System quality and Audit effectiveness improves. The findings also indicate that when moderating variables are present, the connection between User quality and Audit effectiveness changes from positive to negative. Future research might look at risk management.

Digital Object Identifier (DOI)

https://dx.doi.org/10.18576/amis/170512

Recommended Citation

Yahiya Ahmad Bani Ahmad (Ayassrah), Ahmad; Ahmad Mahmoud Bani Atta, Anas; Ali Alawawdeh, Hanan; Abdallah Aljundi, Nawaf; Morshed, Amer; and Amin Dahbour, Saleh (2023) "The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support," Applied Mathematics & Information Sciences: Vol. 17: Iss. 5, Article 12.
DOI: https://dx.doi.org/10.18576/amis/170512
Available at: https://digitalcommons.aaru.edu.jo/amis/vol17/iss5/12