مدى ملاءمة اجراءات ديوان المحاسبة الاردني لمكافحة الفساد

الكعبير, محمود (2013) مدى ملاءمة اجراءات ديوان المحاسبة الاردني لمكافحة الفساد. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to identify the extent to which the Jordanian Audit Bureau procedures are relevant for fighting corruption, from the viewpoint of auditors in the Audit Bureau. The researcher applied the analytical descriptive approach in this study. The study's population consisted of all the Audit Bureau working auditors (389 individuals). To achieve the objectives of this study a questionnaire was designed and developed, then distributed among a random sample of the study population which consisted of (130) auditors. (109) valid questionnaires were returned and included in the statistical analysis, making an 83.84% response rate. The study result was that the audit procedures followed by the Jordanian Audit Bureau are relevant to some extent for fighting corruption in the public sector in the four types of Audit Bureau controls (financial and accounting control, administrative control, performance control, and legal control). In the light of the results, the researcher recommended updating and developing procedures for the audit process to be more relevant for fighting corruption, focusing on administrative and performance controls in order to ensure optimal use of human resources, expanding the authorities of auditors, integrating different regulatory bodies (such as Anti-Corruption Commission and the Ombudsman Bureau) with Audit Bureau, forming a parliamentary committee to follow up on the Audit Bureau annual report, issuing and developing legislation aimed at enhancing the fight against corruption (such as a “from where did you get this?” law) , and forming a special court to the Audit Bureau cases.

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