Accounting Information Systems Reliability and its Impact in Internal Audit Activity Works Quality in Jordanian Universities: The Moderating Role of Internal Auditor Competency

The present study aimed to measure the impact of the reliability of accounting information systems on the quality of internal auditing activities in Jordanian universities, and to measure the impact of the moderating role of the internal auditor's competence. The study population included Jordanian universities, numbering (28) universities, employing (118) internal auditors. The comprehensive survey method was used, and the study relied on the questionnaire to collect data, and (100) questionnaires were retrieved, i.e. (84.7%) of the number of questionnaires distributed electronically. The results showed a positive and statistically significant impact of the reliability of accounting systems in its dimensions (system security, integrity of inputs, storage and processing, and system readiness) on the quality of internal auditing work, and found an impact of the moderating role represented by the competence of the internal auditor in the previous relationship. The study recommended the need to provide continuous training and qualification workshops for the internal audit team at the university to develop their capabilities and improve their skills at the individual and collective levels. And work to increase investment in preventive control measures to improve the security system within the university to protect material and moral assets and train employees to activate and adhere to these measures, which in turn reflects on the reliability of accounting systems and the quality of internal audit activity work.