Statements

Arithmetic mean

Standard deviation

Response orientation

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

1

Understanding internal control technologies which are highly complicated is difficult.

4.80

0.410

Very high

2

Internal control technologies which are highly complicated make the processes of assessing the digital accounting processing systems and identifying control risks difficult.

4.45

0.489

Very high

3

Digital technologies have imposed new types of internal control such as data security; they are more complicated and their electronic concepts require an experience of electronic field.

4.55

0.510

Very high

4

Traditional methods of assessing the internal control systems are not compatible with digital technologies, thereby hindering the process of understanding these systems.

4.37

0.489

Very high

5

The instructions related to the procedures and methods of internal control systems in the light of digital technologies are insufficient.

4.45

0.605

Very high

The challenges which are related to internal control systems when auditing the banking accounting systems in the light of the use of the digital technologies.

4.524

0.501

Very high