Statements

Arithmetic mean

Standard deviation

Response orientation

Jordanian external auditor face the challenges which are related to the legislations and laws (professional and legislative structure of the digital accounting environment) when auditing banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution due to:

1

A lack of a legislative legal text controlling auditor’s tasks while auditing the digital technologies.

4.50

0.607

Very high

2

A lack of a legislative legal text controlling auditor’s responsibilities while auditing the digital technologies.

4.35

0.489

Very high

3

Limited instructions issued by the Central Bank and a lack of clarity of audit works in the digital technology environment.

4.50

0.607

Very high

4

A decrease of audit fees in the light of the digital developments and an increase of audit cost.

4.35

0.587

Very high

5

A shortcoming of audit standards illustrating audit tasks and responsibilities in the light of the digital banking accounting systems.

4.40

0.598

Very high

6

A lack of professional legal and local text illustrating audit tasks and responsibilities in the light of the digital banking accounting systems.

4.30

0.571

Very high

7

A lack of professional text identifying the nature and types of services in the light of the use of the digital technologies in accounting processing of banking transactions.

4.30

0.571

Very high

8

A lack of professional text obliging audit office to obtain a sufficient qualification of auditing electronic and digital systems such as CISA certification.

4.40

0.598

Very high

9

A lack of legislative professional text obliging the auditor to obtain continuous education programs in order to develop the skills required in the field of accounting technologies and digital control.

4.40

0.598

Very high

The auditor faces the challenges which are related to the legislations and laws professional and legislative structure of the digital accounting environment.

4.45

0.641

Very high