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