العوامل المؤثرة في تحسين كفاءة المراجعة الداخلية : دراسة تطبيقية على الشركات الصناعية المدرجة في بورصة عمان

Abstract EN

This study aims to identify the factors affecting in the internal audit quality on the industrial companies listed at the ASE, and to achieve this goal, the researcher studying the effect of some factors in the internal audit quality, these factors are the board size، the percentage of independent members of the board, the number of the audit committee meetings، institutional ownership، family ownership، ownership concentration.

the company's internal audit quality was measured by measuring the extent of application internal audit standards in the company، and the researcher prepare a questionnaire، that measures the extent of application internal audit standards in the company، where data of independent factors was collected from the financial year report 2015.

the sample of the study consists of twenty companies randomly selected from the industrial companies listed on the ASE, which have data on the ASE for the year 2015، and the study used excel program and statistical package for social sciences to identify the descriptive characteristics of the variables of the stud, and analysis of their data، and was also used regression analysis method to test hypotheses of the study.

`study results that the internal audit quality increased with increasin of the independent members ratio، the number of meetings of the audit committee, institutional ownership، and ownership concentration، and the results of the study also showed that the quality of the internal audit was not affected by the change in the size of the board of directors and changing the percentage of family ownership.