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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

George Nasser Shawaqfeh et al.

Journal of Digital Economy2026https://doi.org/10.1016/j.jdec.2026.03.001article
ABDC B
Weight
0.50

Abstract

This study investigates the impact of Artificial Intelligence (AI) on enhancing the quality of internal auditing in commercial banks, with a particular focus on the moderating role of accounting information systems (AIS). By employing a descriptive and analytical approach, this research aims to examine the relationship between these variables and their influence on the effectiveness of internal auditing practices. Data was collected through a questionnaire administered to a random sample of administrative workers in Jordanian commercial banks. The statistical package for the social sciences (SPSS) was used to analyze the data collected. The findings of this study demonstrate a statistically significant impact of AI on improving the quality of internal auditing, with AIS acting as a moderating factor in this relationship.

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https://doi.org/https://doi.org/10.1016/j.jdec.2026.03.001

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@article{george2026,
  title        = {{The Impact of Artificial Intelligence on Improving the Quality of Internal Auditing in Commercial Banks: The Moderating Role of Accounting Information Systems}},
  author       = {George Nasser Shawaqfeh et al.},
  journal      = {Journal of Digital Economy},
  year         = {2026},
  doi          = {https://doi.org/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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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.