Statements | Arithmetic mean | Standard deviation | Response orientation | |
Jordanian external auditor faces the challenges related to information technology infrastructure in audit office when auditing the banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution because: | ||||
1 | No modern and diverse laboratories and software of audit field are available in audit offices. | 4.77 | 0.410 | Very high |
2 | A connection network in which audit processes can be remotely followed up by audit office and the company subjected to the audit is not available. | 4.35 | 0.489 | Very high |
3 | No modern devices for performing audit processes are available in audit offices. | 4.55 | 0.510 | Very high |
4 | No experts and auditor specialized in electronic audit systems are employed in audit offices. | 4.25 | 0.489 | Very high |
The challenges related to information technology infrastructure in audit office | 4.48 | 0.47 | Very high |