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The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator

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Listed:
  • Mo’taz Kamel Al Zobi

    (Faculty of Business, Amman Arab University, Amman 11953, Jordan)

  • Baker Akram Falah Jarah

    (Faculty of Business, Amman Arab University, Amman 11953, Jordan)

Abstract

In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the relationship between Internal Auditing (IA) and Accounting Information System (AIS) in Jordanian banks, with a focus on the mediator role of Organizational Commitment (OC). A cross-sectional survey method was used to collect data from a sample of employees who work in banks, including those who work in the internal audit department. The collected data were analyzed using SPSS 26.0 and PROCESS V4.1. The study sample includes 193 employees who work in banks, including those who work in the internal audit department. Descriptive statistical methods, such as frequencies, percentages, means, and standard deviations, were employed to depict both the characteristics of the sample and the participants’ responses to the study items. The results indicate that IA has a positive relationship with AIS. Moreover, the results indicate that OC partially mediates the relationship between IA and AIS in Jordanian banks.

Suggested Citation

  • Mo’taz Kamel Al Zobi & Baker Akram Falah Jarah, 2023. "The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator," Risks, MDPI, vol. 11(9), pages 1-14, August.
    • Handle: RePEc:gam:jrisks:v:11:y:2023:i:9:p:153-:d:1225172
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    References listed on IDEAS

    as
    1. Ibtihal A. Abed & Nazimah Hussin & Mostafa A. Ali & Hossam Haddad & Maha Shehadeh & Elina F. Hasan, 2022. "Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review," Risks, MDPI, vol. 10(4), pages 1-25, April.
    2. Qasim Ahmad Alawaqleh, 2021. "Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 205-213, January.
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