مجلة طبنـــة للدراسات العلمية الأكاديمية
Volume 8, Numéro 1, Pages 963-979
2025-06-01
The Impact Of The Characteristics Of The Audit Committee As A Moderating Variable In The Relationship Between Internal Audit On The Components Of Accounting Information System (ais) The Industrial Companies Listed On The Amman Stock Exchange
Authors : Muqbel Mohammad Khmies .
Abstract
This study examines the impact of audit committee characteristics as a moderating variable in the relationship between internal audit and the components of accounting information systems in ASE-listed industrial companies. Data were collected from 57 Jordanian industrial companies through questionnaires distributed to administrative staff and internal auditors. The results show a significant impact of internal audit on the components of accounting information systems, with audit committee characteristics influencing this relationship. The study recommends developing effective internal audit plans and encouraging employees to investigate the causes of errors and deviations.
Keywords
characteristics of the audit committee, internal audit, components of accounting information systems, industrial companies, Jordan
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