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2015 1 11

The Impact of the Application of Expert Systems in Commercial Banks on Electronic Audit Procedures,
from the viewpoint of public accountants. A Comparative Study in the Hashemite Kingdom of Jordan
and Saudi Arabia
Sulieman Hussein Al-Beshtawi, Metab Aiesh AL-Baqmi

ABSTRACT
This study was a comparative study between commercial banks in each of the hashemite kingdom of
Jordan, and Saudi Arabia, it is (15 bank) and (11 bank) respectively, in order to clarify the effect of
the application of expert systems to electronic audit procedures and its role in increasing the
efficiency of the electroniaudit process, from the viewpoint of public accountants. The questionnaire
was distributed to a sample of auditors (75) in Jordan and (100) in Saudi Arabia, the questionnaires
analysis by statistical methods: cronbach alpha , pearson correlation coefficient, spearman- brown
formula, multiple and simple linear regression analysis, stepwise multiple regression analysis ,
measures of descriptive statistics frequencies, percentages and averages and standard deviations.
The study concluded agreement between the two sample (Jordan and Saudi Arabia), that the
requirements for the application of expert systems in commercial banks need for the preservation of
their assets and files that contain information and statements of the Bank's work, and reduce the risk
of human and material accompanying measures to provide services, and retention of paper documents
to prevent fraud or forgery damage or loss. And the application of expert systems in commercial
banks many benefits help in electronic audit procedures, like : speed in implementing the tasks and
get the data and information necessary for a statement of opinion about the bank's services and
compatibility with international accounting and auditing standards and regulations and instructions
imposed by the bank and the fairness and credibility of financial statements and reports, it also helps
in enhancing the efficiency and increase the quality of the audit and the provision of effort, time and
costs for the implementation of his plan and audit procedures.
KEYWORDS: Expert Systems (Requirements, Quality), Electronic Audit Procedures in Commercial
Banks.

__________________________________________________
1
Associate Professor, Department of Accounting, Israa University. Jordan
dr_sulieman@yahoo.com
2
Assistant Professor, Faculty of Business Administration. Tabuk University.
KSA
malbugami@ut.edu.sa
Received on 17/6/2014 and Accepted for Publication on 18/9/2014.

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