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International Journal of Academic Research in Economics and Management Sciences

Open Access Journal

ISSN: 2226-3624

The Moderating role of Internal Control on the Relationship between Accounting Information System and Detection of Fraud: The Case of the Jordanian Banks

Audeh Ahmad Bani Ahmad

http://dx.doi.org/10.6007/IJAREMS/v8-i1/5548

Open access

This study chiefly makes an attempt to look at the result of accounting information system (AIS) on detection of fraud, with the use of control as a moderator. the information gathered from 225 staff of Jordanian banks were analyzed with PLS 3, and therefore the results show the necessary role of control on the linkage between AIS and detection of fraud among the examined banks. AIS and detection of fraud are absolutely and considerably correlate. The outcomes obtained are a valuable addition to the literature concerning factors impacting detection of fraud in countries in geographical region as well as Jordan. This study conjointly brings further justification for the scrutiny of AIS and internal controls potency.

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In-Text Citation: (Ahmad, 2019)
To Cite this Article: Ahmad, A. A. B. (2019). The Moderating role of Internal Control on the Relationship between Accounting Information System and Detection of Fraud: The Case of the Jordanian Banks. International Journal of Academic Research in Economics and Management Sciences, 8(1), 25–34.