Accounting Information Systems’ Control and Security: Do External Auditors Need to Set a Paragraph Within Their Report?

Within the contemporary technology and digital era, it may be thought of as a chance to improve the caliber of audit process and auditors reports. Based on a survey of the literature, the current study establishes that and may provide opportunities to increase quality of external audit reports. This study discusses the theoretical and practical issues related to external audit report and its contents, discussing the audit of accounting information systems and if there is needs to set a paragraph within external audit’s report discussing the auditing and assessing done by the external auditor for computerized accounting information system. Specifically, issues related to system control and security. Respondents are users of external auditors’ report in Jordanian public sector. The results include using of information systems increasing and wild spreading within all kinds of companies, it is a main tool to introduce financial statements. Users of external auditors’ report needs to highlight and to know what the auditor opinion is related to accounting information system security and control through paragraph within external auditors’ report assessing the control and security of information systems enhancing users’ decision-making process.