دور التدقيق الداخلي في الحد من الغش و اكتشافه لدى البنوك الأردنية : دراسة ميدانية

الملخص EN

The study aims to investigate the role of internal audit units in minimizing and discovering fraud in the various Jordanian banks.

To achieve this purpose, the study answered the following questions: 1.

what is the role of internal audit units in minimizing fraud in the various Jordanian banks? 2.

What is the role of internal audit units in discovering fraud in Jordanian banks? 3.

Is there a significant dif erence between the internal audit viewpoints and those opinions of audit committee members, as for as the role of internal audit units in minimizing and discovering fraud in Jordanian banks? The study targets two samples, namely, the (70) internal audit working in Jordanian banks, and those working as audit committee members about (28) members.

The internal audit feedback questionnaires were about (59) ones, represent (84 %) percent, while audit committees feedback was (23) ones, representing (82 %) percent.

The study used (SPSS) statistical package to analyze the study result; other methods were also used to verify the results, such as central tendency standards, including Cronobach Alpha, descriptive statistics, means, standards deviation, one sample T.

test, One-way ANOVA test and Mann-whitney test.

The study comes to the conclusion that internal audit units have a role in Preventing and Discovering fraud in Jordanian banks.

Moreover, the study points out that viewpoint of the study samples converge on the role of internal audit units in preventing fraud in Jordanian banks, and diverge on the role of those units in discovering fraud in Jordanian banks.

The study concludes also that qualifications, experience, field of specialization of the targeted samples had a significant ef ect on the study results, while their jobs or professions had no such clear-cut ef ect.