The Impact of Enterprise Resources Planning (ERP) Systems on Internal Auditors’Operational Performance (Case study in Jordanian Banks)

ERP systems are spreading widely inside banks environments for many reasons such as develop making decisions process, customer satisfaction and Competitions. This study was to identify the impact of ERP systems' dimensions represented by (performance management, task characteristics, technology characteristics and individual characteristics) on internal auditor's operational performance dimensions represented by (Standardization, Quality, Deliverables). A virtual model was developed to reflect the relationship between the variables and hypothesis of the study. (215) questionnaire distributed with response of (86.5%). Then by using descriptive and statistical methods based on the statistical package of the social sciences SPSS the study revealed a number of results, the most prominent of which were: The level of ERP systems implementation was high inside banking environment and there is a significant impact of the ERP systems on operational performance of internal auditors in Jordanian banks. The study found that there were differences in the level of operational performance related to internal auditors' experiences that correspond to the work field. These results were presented a set of recommendations, the most important is to provide the internal auditors in Jordanian banks with sufficient training to deal with modern electronic environment so that they can face challenges and support their operational performance.