Statements

Arithmetic mean

Standard deviation

Response orientation

Jordanian external auditor faces the challenges related to the use of the digital technologies in audit process when auditing the banking accounting systems in the light of the use of digital technologies of the fourth industrial revolution because:

1

Appropriate audit software is not available in Jordanian market and audit offices.

4.55

0.510

Very high

2

The technologies used in the companies subjected to the audit process are diversified.

4.35

0.489

Very high

3

Appropriate knowledge of using the digital technologies of audit (such as artificial intelligence systems and decision support systems) is not available.

4.65

0.605

Very high

4

Traditional audit systems such as obtaining printed documents are still used.

4.40

0.489

Very high

5

Using the digital technologies in audit processes is not adopted.

4.64

0.587

Very high

The challenges related to the use of the digital technologies in implementing audit processes

4.52

0.536

Very high