Revista de Ciencias de la Decisión y la Información de Gestión

Abstracto

The Influence of Accounting Information Systems in Enhancing the Efficiency of Internal Control at Jordanian Commercial Banks

Ali Mahmoud Alrabei

This study aims to explore the influence of (AISs) on enhancing the efficiency of Internal Control (IC) at Jordanian Commercial Banks (JCBs). The researcher has designed a 35-item survey distributed to 156 respondents working at JCBs, and only 144 surveys were returned, which yielded a 92% response rate. The results show a significant positive effect between AISs (relevance, reliability, timeliness, understand ability, completeness, and verifiability) with IC. The study recommended that the (JCBs) pay more attention to (AIS) when performing an IC.