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External audit area in the banking and the determinants of implementation "An Empirical Study on the banks of Jordan | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 76, 2018, Pages 1-20 | ||
| Author | ||
| A. M. D. Majid al-Shara | ||
| Abstract | ||
| The Banks job considers as professional job which has many different areas, because there are many different bank transactions, and that gives the external Audit operation big importance for correct execution and the constrains which not permit for certainly of execution , specially if these transactions were electronic execution. The thing which take care with electronic Audit that the nature of bank job which focus on cash currency specially the foreign transactions which the foreign cash is place for their currency, and this means there is foreign part joint in dealing and this puts many jobs from point of view of strategic risk. The experiences are refer that many banks are failure because there is no efficient careful for execution of these cases, and the Audit has share from the failure. The Technique of Accounting Information and Accounting systems foundation which suitable with banks job are found some of constrains which stop of the Electronic Audit efficiency for giving justice decision. The Research involves practical study and designed scientific questionnaire distributed to many Auditors Bureaus which have a link with Jordanian Banks Auditing. | ||
| Keywords | ||
| Axis Mhacea | ||
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