Information systems auditing applied study at banks listed in the damascus stock exchange Syria

The ultimate purpose of this study is to determine the role played by the general controls of information systems auditing in improving the performance of information systems in banks listed in the Damascus Stock Exchange Syria. A random sample of (4) banks were chosen from the targeted population (7 banks), 58 questionnaires were distributed, the response rate was 81.03 % (47 usable responses); statistical tools were used such as: frequencies, percentages, means, standard deviation (Std.) and coefficient of variation to describe the variables, spearman correlation and multiple regression analysis to test hypothesis of the study. The study revealed that general controls of information systems auditing dimensions and information system performance auditing are provided in high percentages. The study revealed also that general controls of information systems auditing have a significant statistical impact on information systems performance. At the last part researchers suggests a number of interesting recommendations such as: Damascus Securities Exchange highly encouraged illustrating the strong relationship between general controls of information systems auditing and information systems performance, develop a clear strategy allow them to increase: the role of general controls of information systems auditing in improvement quality of information provided by systems, the system's ability to adapt to the new changes, and raising information system contribution to achieve the objectives of the bank.