دور قانون المحاسبة في الحفاظ على المال العام من وجهة نظر مدققي ديوان المحاسبة في الأردن

Abstract EN

he study aimed to determine the role of the Court of Audit Act in the maintenance of public money from the viewpoint of the auditors of the Audit Bureau in Jordan, The study was based on a questionnaire to obtain preliminary information.

The study population of the auditors of the Audit Bureau in Jordan either study sample auditors in Audit Bureau in northern and central Jordan.

t was the use of the arithmetic mean and frequencies and percentages and test sample t one to test hypotheses of the study.

The most important findings of the study: the existence of integration between the minimum regulatory bodies and regulatory bodies Supreme Court of Audit has a positive reflection on the activation and development of methods of maintenance of public money, One of the main recommendations of the study: the need to develop the Audit Bureau Law continuously or proportional relationship by the emerging political conditions or technology, and the need for international and local conferences that focus on government accountability and ways of activating the maintenance of public money measures to reach similar views to develop a theoretical framework contract to maintain public money and that the consideration of the Audit Bureau as an independent unit with the preparation of an independent budget are included in the state budget helps maintain the money General of the State.