The Impact of Implementing Accounting Information Systems on Improving Internal Audit Effectiveness: An Applied Study on Jordanian Pharmaceutical Companies

Abstract

The purpose of this study is to ascertain how Jordanian pharmaceutical companies are affected by The Impact of Implementing Accounting Information Systems on Improving Internal Audit Effectiveness: An Applied Study. This study makes use of SPSS software and a quantitative methodology. A Likert scale is used to conduct a variables measuring scale. The study population comprised six firms that manufacture pharmaceuticals for human use in Jordan and are listed on the Amman Stock Exchange. A total of 350 questionnaires were sent to the study sample. These findings imply that the efficacy of internal audits is influenced by timeliness, flexibility, reliability, and integration. Significant relationships between these parameters and the degrees of internal audit were found by statistical research. The study's recommendations, which are based on the findings, are as follows: Improve the promptness of audit procedures; Ensure that reporting and audit processes are finished on time. These are ways that pharmaceutical companies can improve the effectiveness of their internal audits. Establishing efficient communication lines and real-time monitoring systems can help cut down on delays. This will make it possible to find problems and fix them faster.