The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support

Abstract

The goal of this study is to ascertain the moderating role that management support has in internal audit effectiveness in Jordan, as well as the impact of system quality and user quality of information technology. There were 172 responders in all, and they were split across Jordanian auditors. In the data analysis process, the quantitative analysis test— which consists of the validity test, reliability test, test of conventional assumptions, and hypothesis test—is applied. Information technology system and user quality are independent variables in this study. The dependent variable in this study is internal audit effectiveness, and the moderating variable is management support. The results of this study show that the effectiveness of internal audits is significantly impacted by the system quality and user quality of information technology. Additionally, with Management support acting as a moderating factor, the link between System quality and Audit effectiveness improves. The findings also indicate that when moderating variables are present, the connection between User quality and Audit effectiveness changes from positive to negative. Future research might look at risk management.