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This study aimed at identifying the impact of computerized information system in compliance to internal control requirements according to ISA (315) in the Jordanian Companies from the Perspectives of their Employees. The study was implemented during the year 2015/2016, with sample that was chosen randomly and consisted of 50 employees who work for the Jordanian computer system companies. The results showed impacts of computerized information system on compliance to internal control requirements according to ISA (315). The researcher recommended the need to enact laws and develop new regulations that contribute in improving the effective use of computerized information systems at the Jordanian computer system companies.

international journal of economics and finance

The Impact of Computerized Information Systems on the Compliance of Internal Control Requirements According to ISA (315) in Jordanian Companies from the Perspectives of Their Employees