The Effectiveness of Accounting Information Systems in Reducing the Risks of Electronic Auditing: Applied Study on Irbid’s Electricity Company of Jordan
Accounting information systems and their outputs are efficient management tools that are based on information in decision making. The external auditor is keen to ensure that the company has sophisticated and modern accounting information systems capable of meeting its auditing needs. This study aimed at identifying the effectiveness of accounting information systems (Relevance, Reliability and Information security) to reduce the risk of electronic auditing (inherent, control, detection) in Irbid Electricity Company. In order to achieve the objectives of the study, a questionnaire was designed and distributed to the sample of the study which consisted of (152) employees who were financial managers, account managers, internal auditors and employees working in the company's information technology departments. The number of questionnaires retrieved and statistical analysis was (136). To analyze data and test hypotheses, the statistical program (SPSS) was used. The study found that there is a significant effect on the effectiveness of accounting information systems on the risks of electronic auditing in Irbid Electricity Company. The study recommended that more researches should be accomplished on achieving efficiency, efficiency in the procedures of accounting control, and asset protection programs to reduce the risk of control.