العوامل المؤثرة على فاعلية التدقيق الداخلي في الشركات الصناعية الأردنية المدرجة في السوق المالية من وجهة نظر العاملين في وظيفة التدقيق الداخلي

الملخص EN

The aim of this study is to identify the factors affecting the effectiveness of internal audit in Jordanian Industrial Companies listed at Amman Stock Exchange from the perspective of internal auditors in these companies.

To achieve the objectives of this study, and test the hypotheses, a questionnaire was designed consists of (40) questions, and distributed to the concerned sample of internal auditors.

The hypotheses were tested, using statistical analysis like percentages, standard deviation, the arithmetic average, one sample (T) test, and variance analysis (ANOVA).

The study indicated that demographic factors have no effect on the effectiveness of internal audit in Jordanian Industrial Companies, as well as there was no impact from the company’s size, nature of its organizational structure on the effectiveness of internal audit .

The factors related to the srategic plan, and their impact on the effectiveness of internal audit, they all showed a very high average.

A set of recommendations were proposed for boosting the effectiveness of internal audit.