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The Role of E-Commerce on the Auditing Practices

Author

Listed:
  • Firas A.N Al-Dalabih
  • Mohammad Enizan Al-Sharairi

Abstract

This study aims to identify the role of E-commerce on the auditing practices in the Jordanian banking sector. The sample of this study consisted of 120 selected from five banks in the north region in Jordan. These banks are: The Housing Bank for Trade and Finance, Union Bank, National Bank of Jordan, Arab Bank and Capital Bank, whereas a questionnaire was designed and distributed to them. A total of (100) questionnaire was retrieved that are valid for statistical analysis formed about 83.3% of overall distributed questionnaires; and the questionnaires have been analyzed using SPSS statistical software. The results of the study indicate that there is a significant role of E-commerce in auditing process in the Jordanian commercial banks, beside that it was revealed that Jordanian commercial banks face many types of E-commerce risks associated with auditing, and the most risk that they faced was the lack of the auditors knowledge on the concepts of information technology and how they are used in auditing. This study recommended the Jordanian commercial banks to conduct training courses for their auditors regarding the concepts of information technology, how to use them in auditing and the nature of the websites and how it design.

Suggested Citation

  • Firas A.N Al-Dalabih & Mohammad Enizan Al-Sharairi, 2019. "The Role of E-Commerce on the Auditing Practices," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(4), pages 49-59, April.
    • Handle: RePEc:ibn:ijefaa:v:11:y:2019:i:4:p:49-59
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    Citations

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    Cited by:

    1. Sparacino, Daniele, 2019. "Funktionsweise und Möglichkeiten von Google Shopping mit einem Fokus auf Showcase Ads," Working Papers for Marketing & Management 42, Offenburg University, Department of Media and Information.
    2. Aura María García Pabón, editor & Ana María Pérez Herrán, editor & Ismael Beltrán Prado, editor, 2019. "Competencia económica : reflexiones sobre los diez años de la Ley 1340 de 2009," Books, Universidad Externado de Colombia, Facultad de Economía, number 80, August.
    3. Mendecka, Barbara & Chiappini, Daniele & Tribioli, Laura & Cozzolino, Raffaello, 2021. "A biogas-solar based hybrid off-grid power plant with multiple storages for United States commercial buildings," Renewable Energy, Elsevier, vol. 179(C), pages 705-722.

    More about this item

    Keywords

    E-commerce; auditing practices; Jordanian banking sector;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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