The Effect of Hybrid Computing on Internal Control Systems in Jordanian Commercial Banks
Mohammad Abdel Mohsen Al-Afeef, Osama Abdul Munim, Jamal Alafeef

Abstract
The current study aimed to identify the effect of hybrid computing on internal control systems in Jordanian commercial banks, where the study community consisted of all Jordanian commercial banks listed on the Amman Stock Exchange, which is (13) commercial banks in 2019, and a comprehensive survey method was used in Choosing a study sample, as the sample included all of the study population. As for the inspection and analysis unit, which is (148), it consisted of individuals working in the higher administrative levels (general managers and executive directors), and the middle administrative levels (managers and heads of the divisions of the Information Technology Department, Risk Management and the Department of Internal Control) in the Jordanian commercial banks. For the purpose of analyzing study data and testing hypotheses, the Statistical Package for Social Sciences (SPSS) program was used in various statistical analyzes, where descriptive statistics and internal consistency factor (Cronbach alpha) were used as well. Multiple linear correlation test using Pearson correlation coefficient was used to test the presence of the Multicollinearity phenomenon, as well as Multiple and Stepwise Linear Regression. The study reached many results, the most important of which was the derivation of a unified concept of hybrid cloud computing, one of the most important dilemmas facing thinkers due to the difference in its characteristics and changing services depending on the model of its publication, as well as its continuous growing role in banks and companies as a development input which makes it applicable widely. Also, there was an emergence of the effect of hybrid computing (technology, finance, strategy requirements, organizational context, and risks) on internal control systems in Jordanian commercial banks. The most important recommendations are embodied in the need for Jordanian commercial banks to highlight the expected benefits from adopting hybrid cloud computing to build more positive attitudes towards that computing without neglecting their ease of use by finding the appropriate and suitable combination of their resources and technological capabilities to raise the efficiency of the control systems applied in them.

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