تقييم أداء مدقق الحسابات الداخلي في مديرية التقاعد و التعويضات الأردنية اعتمادا على نظام المعلومات المحاسبي الحكومي المحوسب : دراسة ميدانية

Abstract EN

This study aimed to evaluate the performance of the internal Accounts auditor in the Jordanian retirement and compensation department depending on the computerized governmental accounting information system, and define the system in terms of (concept, goals, and its characteristics) To achieve the objectives of the study a questionnaire has been designed and distributed to all heads of Section, and internal Accounts auditors, and accountants within the community of the study a total of (96) questionnaires were distributed, (73) questionnaires were returned and suitable for statistical analysis, (i.e.

% 76.4) of the distributed questionnaires, By using a group of appropriate statistical methods, (Descriptive Statistic Measures), (One Sample T-Test), (One Way ANOVA) and (Reliability Analysis Alpha) were used for testing the study questions and verifying its hypotheses.

The study concluded that it can evaluate the performance of the internal Accounts auditor in the Jordanian retirement and compensation department depending on the computerized governmental accounting information system with high degree.

In light of this, the researcher recommended the need to rely more on a computerized governmental accounting information system in the Jordanian retirement and compensation department the researcher indicates to the justifications to rely on this system to evaluate the performance of the internal accounts auditor.