جودة تكنولوجيا المعلومات وأثرها في كفاءة التدقيق الداخلي في الشركات الصناعية والخدميةالمساهمة العامة الأردنية

The Study aimed at analyzing the impact of the quality of information technology on the efficiency of internal auditing at Jordanian of the industrial sector and companies of the service sector. To achieve the aim of the study، a questionnaire was developed and distributed to (105) auditors in both sectors, (72) questionnairs were collected,(33) from the industrial sector and (39) questionnairs from the services sector companies, both representing (68%) of the distributed questionnairs. The study used different statistical techniques as descrptive statistical tool (means and deviations) and the multiple regression analysis techniques to answer the questions of the study and test the hypotheses. The study concluded that the perception of internal auditors of the quality of information technology and the efficiency of internal auditing process were relativily high. Moreover, there was a statistically significant effect of the Independent Variable upon the Dependent Veriable, explaing around 54% of effect of the (I.V) upon the (D.V).The explanatory power of the other dimensions ranges between 28% to 61%. This study recommends improving the characteristics of information as a dimension of the quality of information technology, and improving employees skills in the information technology sector in order to enable them to use modern technology. KEYWORDS: Quality of Information Technology, Internal Auditing, Efficiency