The Impact of Computerized Information Systems on the Compliance of Internal Control Requirements According to ISA (315) in Jordanian Companies from the Perspectives of Their Employees

Abstract

This study aimed at identifying the impact of computerized information system in compliance to internal control requirements according to ISA (315) in the Jordanian Companies from the Perspectives of their Employees. The study was implemented during the year 2015/2016, with sample that was chosen randomly and consisted of 50 employees who work for the Jordanian computer system companies. The results showed impacts of computerized information system on compliance to internal control requirements according to ISA (315). The researcher recommended the need to enact laws and develop new regulations that contribute in improving the effective use of computerized information systems at the Jordanian computer system companies.Keywords: computerized information systems, internal control, ISA (315)Accounting information system contains components that include several software and bank accounting information. Such systems are specifically designed to manage and handle the financial data which are introduced through the accounting software in the aim to extract and prepare reports, documents, financial transactions and other necessary papers needed by all beneficiaries and stakeholders (Karim, 2011).

The Impact of Computerized Auditing in Reducing audit risks in Jordan

“…A study was conducted by (Al-Rahamneh, 2016), studied the effect of automated accounting systems over audit risk management within public organizations in Kisumu County. Evolution in information technology has had a dramatic impact over accounting facts machine.…”