The Role of Regulations and Ethics Auditing to Cope with Information Technology Governance from Point View Internal Auditors

Abstract

(summary) This study aimed to identify the requirements of an IT internal audit from the standpoint of corporate governance in terms of regulations, instructions and ethics with the addition of the idea of the existence of internal auditing offices. Questionnaire was used as a tool to get the information and was distributed to the internal auditors in the Jordanian commercial banks. The most important results of this study was that the regulations and the company adapted the social conditions to ensure good implementation to the staff, to assess the degree in submitting the rules, regulations and amendments thereto and especially the financial and accounting of the internal auditor, and to help offices of internal auditor and external auditor in giving professional opinion more clearly and independently, and in the presence of activating the role of the government through the availability of qualified professionals in the process of issuing laws and language understandable in conjunction with non­state actors and the relevant accounting and auditing.