The Impact of The Digital Revolution on The Efficiency of Auditors in Auditing Computerized Programs

Authors

R. Alkabbji, Department of Accounting Sciences, Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, JordanFollow
T. H. Almubaydeen, Department of Accounting Sciences, Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, JordanFollow
T. Qushtom, Department of Accounting Sciences, Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, JordanFollow
M. Hamza, Department of Accounting Sciences, Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, JordanFollow

Abstract

This study aimed to research the impact of the digital revolution and its various fields, secrets, and ramifications on the auditors efficiency in auditing computerized programs that precede auditing financial statements, and to ensure their integrity to give an impartial technical opinion. To achieve the study objectives, a questionnaire comprising of 16 sections was created and distributed to two groups: auditors in Jordan and computerized program administrators. Each group was allocated 100 questionnaires, with 70 and 80 questionnaires retrieved from the first and second group respectively. Statistical analysis using the SPSS program was conducted to extract the mean and standard deviation, and Chi-square analysis was employed to obtain the study results. The results of the study indicate that there isa statistically significant positive impact of the digital revolution on the efficiency of auditors from the point of view of auditors, while there is no impact of the digital revolution on the efficiency of auditors. A discrepancy is noted in the views of both samples. Therefore, the study recommended boosting research on the efficiency of auditors in auditing information technology systems in light of the digital revolution, in addition to the need for training and qualification courses in information technology auditing.

Recommended Citation

Alkabbji, R.; H. Almubaydeen, T.; Qushtom, T.; and Hamza, M. (2023) "The Impact of The Digital Revolution on The Efficiency of Auditors in Auditing Computerized Programs," Information Sciences Letters: Vol. 12 : Iss. 8 , PP -.
Available at: https://digitalcommons.aaru.edu.jo/isl/vol12/iss8/12