Determinants of electronic internal audit effectiveness in the Jordanian public universities: Does government regulation matter?

Electronic Internal Audit (EIA) is a crucial aspect of any organization, especially in the Jordanian public universities. This paper describes the determinants (e.g. top management support, competence of internal auditors, technological infrastructure, and independence of internal audit) of EIA effectiveness among Jordanian public universities. Then, this study suggests a government regulation as moderator factor. This study used 74 usable responses from the internal auditors of the Jordanian public universities. The data collected were analyzed using SPSS-25 and Smart PLS-4. Furthermore, this study contributes to the EIA topic by examining the determinants together in the context of Jordanian public universities. The results revealed that top management support, technological infrastructure, and competence of internal auditors were found to be significant determinants that affect the EIA effectiveness, but the independence of internal audit is not. Besides, government regulation moderates the relationship between the respective determinants and the EIA effectiveness in the Jordanian public universities. The findings could highlight the significance of the EIA effectiveness in the Jordanian public universities, taking into consideration its determinants. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in Jordanian public universities. It turns out that the EIA effectiveness in the Jordanian public universities can enhance the ability to preserve public funds and restrict corrupt practices.