The Role of the Auditor in Planning and Reduce the Risk of IT Environment in Commercial Jordanian Banks

This study aimed to identify the role of the auditor?s judgment in dealing with the risks of the IT environment, so I studied the process of IT risk planning , and study how the auditor to reduce the risk of information technology. The study on designing a questionnaire covering the variables and hypotheses of the study , the questionnaire consists of 14 paragraphs, were used methods of statistics such as averages and standard deviations, and percentages and frequencies , and the study sample consisted of auditors (52) (external Auditors )for commercial banks in Jordan , most results are: Auditor determine the output of the likelihood of recurrence of the threat event (incidence of threat), and is expressed in a year ,Auditor Identify risks that cause weakness and imbalance core activities of the company, and monetary loss resulting from it , and Auditor prepare Prioritize risks according to their importance. Study recommendations are: its important to care that the members of the team in charge of identifying risks with a statement of clarification and details in favor of it, based on the knowledge that they own about those risks. And Auditor evaluate on an ongoing basis and on a periodic basis, and this determines the important information should be focused information security on them