International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

Factors Affecting the Application of Business Risk Audit Methodology in Jordanian Commercial Banks
Tareq-Aziz Allaham, Mahmoud Nassar, Suhad Abu Reesh

Abstract
This study aimed to investigate the effect of some factors such as (size of bank, technological development, and availability of the characteristics of auditor) on the application of business risk audit methodology in Jordanian commercial banks.In order to achieve the objectives of the study, a questionnaire was designed and distributed on internal auditors and internal audit managers in 13 Jordanian commercial banks. The study sample consisted of 107 internal auditors and Internal audit managers chosen depending on random sampling, the researcher retrieved (94) of them, (11) were excluded because of Lack of filling seriousness, The final sample of the study was (83). To test hypotheses of the study, the researcher used multiple linear regressions. The study results showed an effect of the factors (size of bank, technological development, and availability of the characteristics of auditor) respectively and collectively on the application of business risk audit methodology in Jordanian commercial banks.

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