Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization’s control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating the link between information technology and the success of internal audits. Future studies may examine managerial support and internal audit compliance

Cyber security is a critical problem that causes data breaches, identity theft, and harm to millions of people and businesses. As technology evolves, new security threats emerge as a result of a dearth of cyber security specialists equipped with up-to-date information. It is hard for security firms to prevent cyber-attacks without the cooperation of senior professionals. However, by depending on artificial intelligence to combat cyber-attacks, the strain on specialists can be lessened. as the use of Artificial Intelligence (AI) can improve Machine Learning (ML) approaches that can mine data to detect the sources of cyberattacks or perhaps prevent them as an AI method, it enables and facilitates malware detection by utilizing data from prior cyber-attacks in a variety of methods, including behavior analysis, risk assessment, bot blocking, endpoint protection, and security task automation. However, deploying AI may present new threats, therefore cyber security experts must establish a balance between risk and benefit. While AI models can aid cybersecurity experts in making decisions and forming conclusions, they will never be able to make all cybersecurity decisions and judgments.

The current study investigates the causality relationship between financial development and carbon dioxide (CO2) emission in Bahrain by adopting time series data from 1980–2018. The vector error correction model (VECM) is employed as an appropriate model in order to analyse the data. While the augmented Dickey-Fuller (ADF) test was used in order to detect the stationary variables. However, the domestic per capita has been used as a proxy of economic growth, while financial development is measured by domestic credit provided by the financial sector. The results indicate that there is a long-term association amongst all intended variables at a 5% significant level. Meanwhile, only financial development has an impact on carbon emission in the short term. For the Granger causality test, only financial development and population led positive impact on CO2, while carbon emission does not Granger-cause financial development and population. However, the study findings did not support the hypothesis of the environmental Kuznets curve (EKC), and these findings are in line with other previous empirical findings (Saidi & Mbarek, 2017). These findings are essential and contribute to policymakers controlling credit policies that confirm that the loans availed by the financial sector to the domestic firms are used as friendly machinery tools for the environment that can decrease CO2 emission.

This study indicates that internal auditors need to fully adopt CAATs to improve the efficiency of auditing tasks. This paper investigates the determinants influencing CAAT adoption among internal auditors in Jordanian firms. This study investigates the roles of performance expectancy, effort expectancy, social influence, and facilitating conditions on the adoption of CAATs. Also, this study investigates the moderating variable of auditor experience. The data were collected using a survey that was sent to 420 internal auditors in auditing firms in Jordan. A total of 291 responses were collected, of which 279 proved to be valid for study. This study found that the adoption of CAATs is influenced by performance expectancy, facilitating conditions, social influence, and auditor experience. Conversely, effort expectancy has no influence. Furthermore, auditor experience moderates the relationship between performance expectancy and facilitating conditions for CAAT adoption. This study found that auditor experience does not moderate the relationship between effort expectancy or social influence and CAATs in auditing firms in Jordan.

Big data in the hospitality industry: a methodical review