Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

The Effect of Electronic Management in Improving the Quality of Internal Audit through Developing the Performance of Internal Auditor: An Empirical Study in the Jordanian Insurance Companies

Author(s): Mohamed Mahmoud Bshayreh, Mohannad Sami Tawaha, Reem Oqab Hussein Al- Khasawneh

The purpose of this study is to reveal the impact of electronic business management on improving the quality of internal audit through the development of internal auditors' performance. Study sample consists of (21) internal auditors working in the Jordanian insurance companies. A number of (134) questionnaires were distributed and (106) of those were returned; which are considered as valid for statistical analysis. The study found an impact for the electronic business management on the development of internal auditors' performance in addition to an impact for the development of internal auditors' performance on improving the quality of internal audit. The main recommendation of the study was to emphasize the importance of training internal auditors and improve their capabilities to deal with the information that they use in the insurance companies.