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The Risk of Using Computerized Accounting Information Systems
and its Impact on the Efficiency of Auditing Process in Jordan
(400920254)
:
2012
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Abstract
ل
The Risk of Using Computerized Accounting Systems and
Impact on the Efficiency of Auditing Process in Jordan
Prepared By
Fatima Naji
Supervised By
Prof. Dr. Mohammad Mater
The purpose of this study is to investigate the risk of using
computerized accounting information systems and its impact on the
efficiency of auditing process in Jordanian corporations at Amman
Stock Exchange market industry through testing the hypotheses on
encompassing 249 random sample a cross work field population which
consist of three types; financial managers, internal auditors & external
auditors by using the SPSS program to get various static analysis tests
such as; arithmetic, standard deviations , simple and multiple
regression and analysis of variance (ANOVA), in addition to Scheffe
test .
The study results indicated for the most important part, that there was a
significant statistical correlation between the risk of the work
environment conditions and the using of computerized accounting
information systems and its impact on the efficiency of auditing
process in Jordanian corporations also it has find that there is a
significant risk can appear during the data entry, data operation and
finally the accounting information output by using the computerized
system programs on the efficiency of auditing process in Jordanian
corporations.
According to the above mentioned results the study made a number of
recommendations, most notably is emphasis on the Jordanian
corporations to use the accounting information which resulted from
using the computerized systems, with the attention to the work
industry environmental risks for these systems as they affect on
the audit process efficiency , and controlling on the data entry process
in computerized systems to make sure that it’s being done properly &
security because of its risks affecting on the audit process efficiency in
Jordanian Corporations.
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( 9 4)
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(12 4)
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.000 3.92 6.398 200 19.720
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Technology: A Practical Introduction to Computers &
Communications : Complete Version by Brian K. Paperback،
Subsequent Edition. P: 125-126
- Whittington، Ray، (2008)، New Audit Documentation Requirement;
SAS 96 Raise the Bar for Audit Documentation، Adding Specific
Requirement in Several Areas، Journal of Accountancy . Vol .65، pp.
72- 92.
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EDUCATION 1
Cumulative
Frequency Percent Valid Percent Percent
Valid 1.00 - - 6.1 6.1
2.00 36 55.4 40.9 47.0
3.00 17 26.1 39.4 764.
4.00 12 18.5 13.6 100.0
Total 65 100.0 100.0
EDUCATION 2
Cumulative
Frequency Percent Valid Percent Percent
Valid 1.00 13 19.7 3.1 3.1
2.00 43 65.2 30.3 33.4
3.00 7 10.6 43.9 76.5
4.00 3 4.5 22.7 100.0
Total 66 100.0 100.0
EDUCATION 3
Cumulative
Frequency Percent Valid Percent Percent
Valid 1.00 12 16.7 21.2 21.2
2.00 41 57.0 54.6 75.8
3.00 13 18.0 16.6 91.4
4.00 6 8.3 7.6 100.0
Total 72 100.0 100.0
113
Specific 1
Cumulative
Frequency Percent Valid Percent Percent
Valid 1.00 35 53.8 21.2 21.2
2.00 5 7.7 54.6 75.8
3.00 16 24.6 16.6 91.4
4.00 9 13.9 7.6 100.0
Total 65 100.0 100.0
Specific 2
Cumulative
Frequency Percent Valid Percent Percent
Valid 1.00 33 50.0 21.2 21.2
2.00 4 6.1 54.6 75.8
3.00 18 27.3 16.6 91.4
4.00 11 16.6 7.6 100.0
Total 66 100.0 100.0
Specific 3
Cumulative
Frequency Percent Valid Percent Percent
Valid 1.00 41 57.0 21.2 21.2
2.00 10 13.9 54.6 75.8
3.00 13 18.0 16.6 91.4
4.00 8 11.1 7.6 100.0
Total 72 100.0 100.0
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Q1 203 3.00 5.00 3.692 0.9487
Q2 203 2.00 5.00 3.490 0.8338
Q3 203 3.00 5.00 3.515 0.9961
Q4 203 2.00 5.00 3.462 0.8055
Q5 203 1.00 5.00 3.382 0.7386
Q6 203 3.00 5.00 3.355 0.7303
Q7 203 2.00 5.00 3.597 0.9743
Q8 203 3.00 5.00 3.772 0.9423
Valid N (listwise) 203
114
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Q9 203 3.00 5.00 3.800 0.8321
Q10 203 2.00 5.00 3.865 0.9240
Q11 203 3.00 5.00 3.910 0.9162
Q12 203 2.00 5.00 3.770 0.9078
Q13 203 1.00 5.00 3.727 0.9275
Q14 203 1.00 5.00 3.875 0.8781
Q15 203 1.00 5.00 3.837 0.9326
Q16 203 3.00 5.00 3.765 0.9021
Valid N (listwise) 203
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Q17 203 2.00 5.00 3.674 .7945
Q18 203 2.00 5.00 3.528 .7551
Q19 203 2.00 5.00 3.876 .9631
Q20 203 1.00 5.00 3.809 .9519
Q21 203 1.00 5.00 3.764 .9296
Q22 203 1.00 5.00 3.752 .9204
Q23 203 1.00 5.00 3.730 .9506
Q24 203 3.561 .9880
Q25 203 3.779 .7840
Q26 203 1.00 5.00 3.621 .7758
Valid N (listwise) 203
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Q27 203 2.00 5.00 3.761 .8913
Q28 203 2.00 5.00 3.660 .6309
Q29 203 1.00 5.00 3.749 .7001
Q30 203 1.00 5.00 3.771 .7234
Q31 203 2.00 5.00 3.640 .9798
Q32 203 2.00 5.00 3.684 .9269
Q33 203 2.00 5.00 3.861 .8913
Valid N (listwise) 203
115
Variables Entered/Removed(b)
Variables Variables
Model Entered Removed Method
1 TOTALQ(a) . Enter
a All requested variables entered.
b Dependent Variable: TOTALP
Model Summary
Adjusted R Std. Error of
Model R R Square Square the Estimate
1 .457(a) .468 .202 .47953
a Predictors: (Constant)، TOTALQ
ANOVA(b)
Sum of
Model Squares df Mean Square F Sig.
1 Regressio
6.618 1 6.618 28.782 .000(a)
n
Residual 25.064 202 .230
Total 31.683 203
a Predictors: (Constant)، TOTALQ
b Dependent Variable: TOTALP
Coefficients(a)
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant 18.47
.087 .357 .000
)
TOTALQ .481 .090 .457 18.47 .000
a Dependent Variable: TOTALP
Variables Entered/Removed(b)
Variables Variables
Model Entered Removed Method
1 TOTALG(a) . Enter
a All requested variables entered.
b Dependent Variable: TOTALP
116
Model Summary
Adjusted R Std. Error of
Model R R Square Square the Estimate
1 .498(a) .209 .241 .46758
a Predictors: (Constant)، TOTALG
ANOVA(b)
Sum of
Model Squares df Mean Square F Sig.
1 Regressio
7.852 1 7.852 35.913 .000(a)
n
Residual 23.831 202 .219
Total 31.683 203
a Predictors: (Constant)، TOTALG
b Dependent Variable: TOTALP
Coefficients(a)
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant 5.306
.034 .310 .000
)
TOTALG .462 .077 .498 5.306 .000
a Dependent Variable: TOTALP
Variables Entered/Removed(b)
Variables Variables
Model Entered Removed Method
1 TOTALS(a) . Enter
a All requested variables entered.
b Dependent Variable: TOTALP
Model Summary
Adjusted R Std. Error of
Model R R Square Square the Estimate
1 .548(a) .248 .294 .45101
a Predictors: (Constant)، TOTALS
117
ANOVA(b)
Sum of
Model Squares df Mean Square F Sig.
1 Regressio
9.511 1 9.511 46.754 .000(a)
n
Residual 22.172 202 .203
Total 31.683 203
a Predictors: (Constant)، TOTALS
b Dependent Variable: TOTALP
Coefficients(a)
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant 6.287
.070 .306 .000
)
TOTALS .553 .081 .548 6.287 .000
a Dependent Variable: TOTALP
Variables Entered/Removed(b)
Variables Variables
Model Entered Removed Method
1 TOTALE(a) . Enter
a All requested variables entered.
b Dependent Variable: TOTALP
Model Summary
Adjusted R Std. Error of
Model R R Square Square the Estimate
1 .613(a) .300 .370 .42603
a Predictors: (Constant)، TOTALE
ANOVA(b)
Sum of
Model Squares df Mean Square F Sig.
1 Regressio
11.899 1 11.899 65.558 .000(a)
n
Residual 19.784 202 .182
Total 31.683 203
a Predictors: (Constant)، TOTALE
b Dependent Variable: TOTALP
118
Coefficients(a)
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant 5.641
.247 .288 .000
)
TOTALE .599 .074 .613 5.641 .000
a Dependent Variable: TOTALP
ANOVA
TOTALP
Sum of
Squares df Mean Square F Sig.
Between Groups .547 3 2.298 .3986 .000
Within Groups 19.720 200 .270
Total 20.267 203
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