سياسات وإجراءات التدقيق الداخلي في ظل بيئة تكنولوجيا المعلومات في البنوك الأردنية

This study aims at exploring the Internal Auditing Policies and Procedures (IAPP) under the Information Technology Environment (ITE), and reforming the role of internal auditor in auditing the Information Technology (IT). A questionnaire was developed and distributed to all the staff of internal auditing units in the headquarters of Jordanian banks, out of (70) distributed questionnaires (60) were suitable for analyses (85.7%). Descriptive analytical statistical techniques were used. The internal auditors always used the (IAPP) for auditing under (ITE), in all stages including pre-purchasing of the (IT) equipments and needs, they audit the infrastructure of IT, and they follow all the (IAPP) required by the international norms and standards for internal auditing under the (ITE), they ensure the acquired good knowledge of these international norms and standards for internal and external auditing.