This research project intends to investigate how well auditing technologies in the insurance sector of Jordan are performing as a result of adopting financial technologies and how prepared organizations are for this transition to adopting financial technologies. The researcher will consider four major financial technologies: artificial intelligence (AI); blockchain; robotic process automation (RPA); and big data analytics (BDA) as FTs are increasingly being used within auditing and finance. As Jordanian insurance companies continue to seek out digital technologies, the effectiveness of the audit technologies that they use will be determined not only by their technological adoption but also the state of readiness of the organization to facilitate the changes that come with changing to digital technologies. The quantitative results of this study were derived through the examination of 91 valid IT auditor, internal auditor and audit-related department employee responses from a structured questionnaire that was utilized throughout the Jordanian insurance sector, using Smart-PLS 4. Overall, Financial Technology has been found to positively and significantly influence the effectiveness of the audit technology. Further, organizational readiness has also been found to positively moderate this relationship, due to increased digital audit technology capabilities, and ultimately improve the quality and efficiency of the audit process.
Hamza Alqudah (Mon,) studied this question.
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