الدور الرقابي لديوان المحاسبة و فاعليته في الجامعات الرسمية الأردنية

الملخص EN

The study aimed to identify the effectiveness of Audit Bureau control in the official Jordanian universities.

The sample is composed of auditors of the Audit Bureau and the employers of the Department of Finance with a number of (224) employees, the study adopted the analytical approach, It concluded that all effective paragraphs are far from zero (zero matrix) and the Furthest are: (lack of improvement in the quality of the reports provided by the Bureau, the Bureau’s auditing is preventive in a moderate degree, the decrease of the response to the recommendations made by the Bureau to the bodies subjected to its control and the increasing of both control outputs and financial savings) The most influential variables with statistically significant on the efficiency: testing systems, action control procedures, action control pressures and auditors’ morality principles.

The control’s patterns, structural and standards of the control action don’t have any moral impact with a statistically significant on the effectiveness