Statements

Arithmetic mean

Standard deviation

Response orientation

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

1

No training courses on the digital technologies (accounting by using the digital tools) are held.

4.67

0.410

Very high

2

Auditors are not trained for the use of the digital information technology tools in audit.

4.64

0.510

Very high

3

Authorities organizing audit profession in Jordan do not oblige the auditor to train for the digital technologies within the professional training programs.

4.63

0.489

Very high

4

Jordanian Exam of practice audit profession certificate does not include the topics of the digital technology.

4.77

0.489

Very high

5

University education curricula are not compatible with the requirements of auditing in the digital accounting environment.

4.60

0.510

Very high

6

No training on the concepts, procedures, methods and assessment of internal control is held.

4.65

0.489

Very high

The challenges related to the academic and practical qualification of the auditor.

4.65

0.478

Very high