المتطلبات الواجب توفرها في مدقق ديوان المحاسبة الأردني : دراسة ميدانية

الملخص EN

The objective of this study is to identify the requirements that must be possessed by auditors working for the Audit Bureau (AB) in Jordan.

This was achieved by a questionnaire sent to a sample of chief control departments in the AB and financial managers and accountants in government whose activities are subject to the AB's audit.

Descriptive statistics were used in the analysis.

The study concluded that auditors must fulfil the following requirements: 1-Clarity, fairness and neutrality in work.

2-Confidentiality of information.

3-Familiarity with council law, regulations and financial instructions.

4-Familiarity with governmental laws and regulations.

5-Independence in practicing audit career in council.

The study recommends the following: 1-Amendment of the AB law in order to increase the amount of autonomy and freedom given to auditors in dealing with his financial and administrative matters.

2-Preparation of comprehensive audit and control standards that organize job control in the AB.

3-Increased role of the AB in feasibility studies.

4-Maintaining more relations with local, regional and international institutions.