مدى التزام المدققين الداخليين بمعايير التدقيق الداخلي الدولية للحد من ظاهرة الفساد المالي في البلديات الأردنية : دراسة ميدانية

الملخص EN

This study aimed to identify extent of compliance The internal auditors with international internal audit standards and the availability of financial and technical capabilities of existing as well as explore the obstacles that prevent the application of internal audit standards to reduce the financial corruption phenomenon in the Municipalities in Jordan .

To achieve the objectives of the study the researcher prepared a questionnaire and in accordance with the text of the international standards for internal audit to the internal auditors workers in municipalities.

The study hypotheses were tested through SPSS.

The results showed that the degree of compliance to apply internal audit standards in the municipalities was (3.63) degree estimating are medium where it was rate of (72.6%)، as the results of the study indicated about the existence significant relationship statistically between the availability of the financial and technical existing capacities and the face of the phenomenon of corruption in municipalities، showing the obstacles that may prevent the internal auditors comply with international standards internal audit، such as the low material incentives، the lack of training courses and programs for the staff of internal audit، and reduced number of recipients of professional certification in the audit.

he study presents a set of following recommendations the need for internal auditors commitment to all international internal audit standards، and the need for municipal administrations Supplement internal audit departments qualified competencies that holds professional certification in the audit، to involve staff of internal audit in specialized vocational courses in the field of internal audit، and to disseminate the culture of internal audit within these institutions، to reduce the phenomenon of financial corruption in municipalities.