مدى الالتزام بمعايير التدقيق الداخلي الدولية في شركات الكهرباء الأردنية

Abstract EN

This study aimed to investigate the extent of compliance by Jordanian electricity companies with the international internal auditing standards, issued by the Institute of Internal Auditors in the USA in 2009.

The study also aimed to identify the most important obstacles that may hinder compliance and the impact of some personal variables of the internal auditors working in Jordanian electricity companies at the level of compliance with international internal auditing standards.

To achieve these objectives, a questionnaire was developed and distributed to all internal auditors working for the electricity companies of Jordan.

The researchers used relevant methods of statistical analysis to test the hypotheses (Means, One Sample T-test and One Way ANOVA).

The study concluded that, in general, internal auditors comply with the international internal auditing standards to a high degree.

However, exceptions to this compliance is the lack of sufficient attention by the internal auditors for the third criterion of the international standards of internal audit concerning the efficiency and due professional care, and the lack of sufficient attention by the internal auditors for fourth standard of the international standards of internal auditing relating to the quality assurance and improvement program.

The study also found out that there are a number of obstacles that may hinder the compliance with the international internal auditing standards, and most important of these obstacles are the decrease in the number of auditors obtaining professional certificates in auditing.

The study concluded with a number of recommendations including that internal auditors must comply with all international standards to ensure the proper performance of work, that management must provide the internal auditing departments with needed qualifications, and that internal auditors need certain specialized courses in the area of internal auditing.