Statements

Arithmetic mean

Standard deviation

Response orientation

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

1

Electronic document does not acquire the characteristics of permanence, stability and constancy; it is erasable and editable.

4.45

0.605

Very high

2

It is difficult to show the authentication of electronic document because it is intangible and needs to advance techniques and modern technical means in order to be appeared.

4.25

0.550

Very high

3

Evidence of digital technologies requires multiple equipment and techniques in order to read the electronic data. And these equipment and techniques needs to an experience of electronic field.

4.35

0.587

Very high

4

Audit path related to the data processed by the digital accounting is not visible and may not be available at the time of auditing; in addition, access to the data may be more difficult.

4.45

0.605

Very high

5

Authorized signature requires appropriate techniques; in addition, special techniques shall be used in order to verify its authenticity.

4.50

0.607

Very high

6

Accounting data recorded electronically can be easily distorted and deleted without leaving tangible traces.

4.35

0.587

Very high

7

There are risks of data loss during the process of data transmission via communication networks.

4.30

0.571

Very high

8

Professional standards illustrating the types of evidence and the methods used to obtain it in the light of digital accounting technologies are insufficient.

4.55

0.605

Very high

9

Evidence proof of the digital accounting documents are not stated in the legislations organizing the professional performance.

4.40

0.598

Very high

4.40

0.525

Very high