ISSN: 2222-6990
Open access
Main focus of this study is to find out the significance of the variety of training programs for employees, as well as analyzing importance of accounting information systems within the computerized audit programs in reducing audit risks that associated with IT audit in Jordanian audit firms. The descriptive statistical method was used, a random sample of sector audit firms was selected and the sample consisted of (50), an accountant, had been randomly recruited to fill the questionnaire. The results indicated that the software used in the computerized audit ensure good financial performance, and the staff were well trained and fully qualified for working in the accounting and IT system that is related to the audit it found that the accounting information systems used in top ten Jordanian audit firms reduce risks relevant for accounting and ensure good performance. The study recommends the necessity of working to provide extensive protection programs for computerized audit firms, in addition to work on supporting staff training courses that increase the expertise of auditors to deal with the risks occurring.
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In-Text Citation: (Saleem & Oleimat, 2020)
To Cite this Article: Saleem, K. S. M. A., & Oleimat, I. M. (2020). The Impact of Computerized Auditing in Reducing audit risks in Jordan. International Journal of Academic Research in Business and Social Sciences, 10(6), 284–298.
Copyright: © 2020 The Author(s)
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