دور لجان التدقيق في تحسين كفاءة التدقيق الداخلي الادارة المخاطر في شركات الكهرباء الاردنية. The Role Of Audit Committees In Improving The Efficiency Of Internal Auditing To Manage The Risk: The Case Of Jordanian Electric Corporations.

البطوش, خلدون عودة الله عبد الله (2015) دور لجان التدقيق في تحسين كفاءة التدقيق الداخلي الادارة المخاطر في شركات الكهرباء الاردنية. The Role Of Audit Committees In Improving The Efficiency Of Internal Auditing To Manage The Risk: The Case Of Jordanian Electric Corporations. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to determine the role of audit committees in improving internal audit efficiency of managing the risk in the Jordanian electricity companies, It is aiming to find out the most important determinants that may prevent, in order to achieve these goals the researcher prepared a questionnaire addressed to the members of audit committees, and senior staff and internal and externalauditors in the Jordanian electricity companies, the researcher used statistical analysis methods to test the hypotheses of the study, and these averages Arithmetic methods, and test (T-test), and analysis of variance (One Way Anova). The study concluded that there is elevated relationship between the internal audit efficiency and the ability of the Jordanian electricity companies on risk management, and there are elevated relationship between the role of audit committees and the improvement of the internal audit efficiency in the Jordanian electricity companies, also it shows the existence of Limitations may prevent the improvement of the internal audit efficiency management risk in the Jordanian electricity companies the most important recipients of the low number of professional certification in the audit, and lower material incentives to attract talent. The study came out a set of recommendations including the need to obligethe Jordanian electricity companies in particular, and all Jordanian companies generally publish an independent report on risk management, and the need to determine the conditions that must be met by members of audit committees, and the need for departments of companies support internal audit departments eligible competencies especially from campaign professional certification, and the need for the involvement of departments of corporate internal audit staff in vocational coursesspecializing inthe scope ofinternal audit. KeyWords: Audit Committees, Internal Auditing, The Risk, Jordanian Electric Corporations.

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