What question did this study set out to answer?

This research aims to explore how artificial intelligence influences the quality of internal auditing in commercial banks and the role of accounting information systems.

March 23, 2026Journal of Digital EconomyOpen Access

The Impact of Artificial Intelligence on Improving the Quality of Internal Auditing in Commercial Banks: The Moderating Role of Accounting Information Systems

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This research aims to explore how artificial intelligence influences the quality of internal auditing in commercial banks and the role of accounting information systems.
Descriptive and analytical study design
Data collected via a questionnaire
Sample comprised of administrative workers in Jordanian banks
Statistical analysis conducted using SPSS
AI significantly improves the quality of internal auditing
Accounting information systems moderate the relationship between AI and auditing quality

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Implication

Examines AI’s effect on internal auditing quality in banks, indicating AIS enhances this relationship.

Cite This Study

Shawaqfeh et al. (2026) studied this question.

synapsesocial.com/papers/69c0df0bfddb9876e79c155a https://doi.org/10.1016/j.jdec.2026.03.001

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The Impact of Artificial Intelligence on Improving the Quality of Internal Auditing in Commercial Banks: The Moderating Role of Accounting Information Systems

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Discussion

Implication

Cite This Study

The Impact of Artificial Intelligence on Improving the Quality of Internal Auditing in Commercial Banks: The Moderating Role of Accounting Information Systems

Key Points

Discussion

Implication

Cite This Study

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