أثر الرقابة الداخلية في مواجهة التهديدات التي تواجه نظام الرواتب والاجور الالكتروني دراسة استكشافية على وحدات القطاع العام في الاردن The Impact of the Internal Control in Facing the Threats to Salaries and Wages Electronic System Exploratory Study on Public Sector Units in Jordan

الجراح, عدي نايف لطفي رضا (2015) أثر الرقابة الداخلية في مواجهة التهديدات التي تواجه نظام الرواتب والاجور الالكتروني دراسة استكشافية على وحدات القطاع العام في الاردن The Impact of the Internal Control in Facing the Threats to Salaries and Wages Electronic System Exploratory Study on Public Sector Units in Jordan. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to determine the Impact of the internal control in facing the threats to the electronic system of the salaries and wages in the public sector units in Jordan. An exploratory descriptive methodology was adopted to achieve this goal. The sample used in this study covered the units of the governmental public sector in Jordan. This sector includes three categories, namely the ministries and central municapility units, the independent governmental units and the local municipality units represented by The Great Amman secretariat and the all municipalities in kingdom states. Study sample consisted of (90) governmental units.The targeted category in the study sample encompassed of the financial managers, internal control managers, internal auditors, accountants and every person related to salaries and wages organizing process in these units. A questionnaire designed by the researcher was to collect data and information required for this study. The questionnaire was assessed by a group of experts in the field. The questionnaire consists of two parts: the first is on the demographic characteristics, while the second part consists of five divisions related to study objectives. ش The questionnaire was distributed in a rate of (2) forms for each governmental unit. and the number of questionnaires that have been retrieved is (174) filled forms were collected. The stability of the instrument was examined using Cronbach’s Alpha and the result was good. Several statistical techniques were used for data analysis such as the mean, standard deviation and the statement of rank for each component to find out its significance. Through the analysis, this study found that the most dangerous threat facing internal control the use of undeveloped electronic devices and systems that are unable to conduct the required tasks ،The study presented a set of recommendations include the necessity to modernize and develop the electronic systems of accounting information in some of the municipalities and replace the old devices by advanced ones. This should be done at the level of the ministries and central departments, particularly in relation to the electronic system of salaries and wages . Key word : Internal Control - Threats - Salaries & Wages System - Public Sector Units in Jordan .

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