The Possibility of Using the Electronic Control at Jordanian Public Universities and the Obstacles that Hinder its Use from the Point of View of the Auditors of the Jordanian Audit Bureau

Abstract

The study aimed to identify the possibility of using electronic control in the Jordanian public universities and the obstacles that impede its use from the point of view of the auditors of the Jordanian Audit Bureau. The study was conducted on auditors of the Audit Bureau at public universities. In order  to measure the variables of the study, a questionnaire was designed and arbitrated by academics in Jordanian universities,  and the descriptive analytical approach was used. Due to the small size of the study population of (40) auditors, the comprehensive enumeration method was used, and the number of valid questionnaires for analysis was (34), the study concluded that there is a significant possibility to apply (dimensions of financial, accounting, and administrative electronic control) arranged according to statistical importance in auditing processes, and that there are statistically significant obstacles to the electronic control. The dimensions of electronic control came to a high degree (financial control, accounting control, administrative control) arranged according to statistical importance and obstacles to apply electronic control to all fields to a moderate degree, and that one of the most important obstacles to the application of the electronic control is the universities’ fear of disclosing the financial data. The study recommended the need to apply the  electronic control in its all fields in public universities and to remove the obstacles that hinder its application.