Field

Internal Consistency

The challenges which face Jordanian external auditor and related to the digital technologies as an element of audit work environment while auditing banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution.

Legislative and professional structure in the light of the use of banking accounting systems of the digital technologies.

0.94

Electronic evidence in the light of the use of banking accounting systems of the digital technologies.

0.95

Internal control in the light of the use of banking accounting systems of the digital technologies.

0.92

Accounting processing and disclosure in the light of the use of banking accounting systems of the digital technologies.

0.96

Audit risks the use of banking accounting systems of the digital technologies.

0.92

The challenges which face Jordanian external auditor and related to the digital technologies as a tool of implementing audit process while auditing banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution.

The use of the digital technologies in implementing the processes of auditing banking accounting systems in the light of the use of the digital technologies of the fourth industrial revolution.

0.96

The challenges related to information technology infrastructure of audit office.

0.97

The challenges related to clients of audit offices (a level of information technology, fees as well as a lack of clarity of audit services’ goals) and a multiplicity of services (auditing and electronic system evaluation in accordance with the Central Bank instructions).

0.94

The challenges related to academic and practical qualification of the digital technologies.

0.95