Statements

Arithmetic mean

Standard deviation

Response orientation

Jordanian external auditor faces the challenges which are related to the nature of banking accounting systems (digital processing and electronic disclosure) when auditing the banking accounting system in the light of the use of the digital technologies

1

Understanding the digital accounting technologies which are highly complicated is difficult.

4.80

0.410

Very high

2

Digital accounting technologies which are highly complicated make the process of assessing the digital accounting processing systems difficult for the auditor.

4.35

0.489

Very high

3

Digital accounting technologies which are highly complicated make the process of data extraction difficult for the auditor.

4.55

0.510

Very high

4

Information security risks of the digital accounting technologies hinder auditor work and increase his/her responsibilities.

4.37

0.489

Very high

5

Data corruption or loss or unauthorized access can possibly occur.

4.45

0.605

Very high

6

A physical path of audit process is not provided in the light of the use of the digital accounting technologies.

4.35

0.489

Very high

7

Auditor responsibilities increase due to the assessment of digital accounting applications and technologies which imposed the necessity of obtaining a special qualification on the auditor.

4.65

0.587

Very high

8

Means and methods of electronic disclosure applied in the banks are diversified.

4.45

0.394

Very high

9

Electronic disclosure processes are continuously updated by various methods.

4.65

0.587

Very high

10

Sufficient instructions organizing the process of disclosure and the relevant content are not provided.

4.41

0.34

Very high

The challenges which are related to the nature of banking accounting systems (digital processing and electronic disclosure).

4.49

0.49

Very high