أثر فاعلية نظام الرقابة الداخلية على أداء المدقق الداخلي دراسة ميدانية على الجامعات الاردنية الخاصة The Impact of Internal Control System Effectiveness on Internal Auditor Performance A Field Study on Jordanian Private Universities

عز الدين, عمر زهير عز الدين (2015) أثر فاعلية نظام الرقابة الداخلية على أداء المدقق الداخلي دراسة ميدانية على الجامعات الاردنية الخاصة The Impact of Internal Control System Effectiveness on Internal Auditor Performance A Field Study on Jordanian Private Universities. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to demonstrate the impact of the effectiveness of internal control over the performance of the internal auditor system through the the mediator role of the characteristics of the internal audit in the Jordanian private universities. The study population consisted of Jordanian Private Universities located within the Amman capital amount (7) Universities, the study sample included financial managers, accountants, internal auditors and audit committees working in the Jordanian private universities located within the Amman capital amount (61) personal. To achieve the study objectives the study used descriptive analytical method in addition uses of both multi-simple regression analysis and path analysis to test the hypotheses of the study. The study was reached a number of results: there is a significant impact of internal control system effectiveness (risk assessment, information and communication) on internal auditor performance in Jordanian Private Universities at level (  0.05), there is a significant impact of internal audit Characteristics (Independence and - ع - professional.efficiency) on internal auditor performance in Jordanian Private Universities at level (  0.05) and there is a significant impact of internal control system effectiveness on internal auditor performance in Jordanian Private Universities through internal audit Characteristics as Mediate variables at level (  0.05). The study recommended that the internal control system in the Jordanian private universities be simple and understandable and written in terms of practice and application devoid of complexity with the need to provide flexibility. Focus on the examination of accounting internal controls, evaluation from internal auditor, identify internal control risks and take appropriate audit procedures. Key words :Internal Control System, Effectiveness, Performance,Internal Auditor, Universities, Jordanian, Private.

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