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

Abstract

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.