تحليل محتوى تقارير ديوان المحاسبة لتقييم مستوى تطبيق المعايير الدولية في صياغة تقارير الرقابة المالية العليا السنوية (ISSAI400)‎ على الوحدات المرتبطة بالموازنة العامة للدولة في الأردن

الملخص EN

This study aims at searching at the application level of the International Standards of Supreme Financial Control (ISSAI) in the formulation of annual reports according to the (ISSAI 400) for the State units associated with public budget by the Audit Bureau in Jordan, as well as search if there were differences in the application of aspects of the control (general, regularity and performance).

To achieve this goal, the study used the methodology of content analysis of the Bureau annual reports as the supreme organ of financial control.

The most important findings of the study are that, the Bureau applies international standards to the formulation of annual reports at a high level, with the existence of differences in the application levels ranging from weak, medium, high and full of some of the standards.

In light of the findings, the study recommended working on providing the requirements of international standards of financial control application to be ready for the date of mandatory application