العوامل المؤثرة في الرقابة البيئية لديوان المحاسبة الأردني على مؤسسات القطاع العام

الملخص EN

This study aimed to identify the factors affecting the environmental control of the Jordanian audit Bureau on the public sector institutions, and to identify the obstacles that affect the environmental control of the Jordanian audit Bureau on the public sector institutions.

In order to achieve the objectives of this study, the researchers developed a questionnaire that was distributed to the staff of the Jordanian audit bureau (managers and their assistants, heads of departments, auditors working at the headquarters of the bureau, auditors working in the Audit Bureau / outside the head office), which at the beginning of 2020 (380) employees (According to statistics from the Jordanian Audit Bureau at the beginning of 2020).

A random sample of (115) employees were selected from the various categories mentioned above, ie (30.26%) of the study population.

115 questionnaires were distributed, and the number of questionnaires returned suitable for analysis was (97), ie (84.35%) of the distributed questionnaires.

The researchers found a number of results, which can be summarized as follows: There is a negative effect on the factors (lack of number of environmental auditing auditors, lack of scientific and technical qualifications for auditors, lack of participation of auditors in training courses, Jordanian accounting and its lack of support for the auditors of environmental auditing, the non-response of public sector institutions and their lack of cooperation with the auditors of environmental auditing) on the practice of environmental control of the Jordanian Accounting Bureau on public sector institutions.

There are many obstacles that affect the practice of the Jordanian Audit Bureau for environmental control on public sector institutions.

The researchers presented a number of recommendations, including: The management of the Jordanian Audit Bureau must strengthen the number of auditors to practice environmental auditing, exert more efforts by the management of Jordanian Audit Bureau on selecting the most scientifically and technically qualified auditors who are familiar with environmental regulations and professional and technical standards.