أثر الالتزام بمعاییر التدقیق الداخلي الدولیة على كفاءة الأداء المالي لدى الشركات الصناعیة الأردنیة المساهمة المدرجة في سوق عمان للأوراق المالیة The impact of commitment to international standards of internal audit on the financial performance efficiency in the Jordanian Industrial Companies Listed on the Amman Stock Exchange

مناتي, علاء عبد الكریم (2015) أثر الالتزام بمعاییر التدقیق الداخلي الدولیة على كفاءة الأداء المالي لدى الشركات الصناعیة الأردنیة المساهمة المدرجة في سوق عمان للأوراق المالیة The impact of commitment to international standards of internal audit on the financial performance efficiency in the Jordanian Industrial Companies Listed on the Amman Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aims to demonstrate the impact of the commitment of industrial Companies listed on the Amman Stock Exchange to international standards of internal audit in the efficiency of financial performance in these companies, where the extent of compliance with those standards was measured by designing and distributing a questioner to the study sample in order to measure the dimensions of international standards of internal Audit (A.P.I). As for measuring the efficiency of performance, the researcher has relied on the analysis of the financial statements of these companies. The study sample consists of 45 companies where the questionnaire was distributed to them in order to identify the extent of compliance to the international standards of internal Audit. And the main findings were as follows: 1. Respondents’ perceptions about the international standards of internal audit (A. P. I) Were high, which means the Keenness of Jordanian industrial companies to apply the international standards of internal Audit because of their role in financial performance of these companies. 2. There is an impact on the financial performance efficiency of the Jordanian industrial companies due to the application of the international standards of internal Audit in terms of participation in decision making between the audit department and Board of Directors, and this reflected on the effectiveness and efficiency of these decisions. The researcher recommended the newly founded companies to take advantage from the experience of prestigious companies in this aspect. Key Word: International standards of internal audit – Attribute, performance and Implementation - Jordanian Industrial Companies

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