العوامل المؤثرة في اكتشاف الأخطاء و الغش من وجهة نظر المدقق الداخلي : دراسة ميدانيه على أمانة عمان الكبرى

Abstract EN

The study followed the descriptive analytical approach, by designing a questionnaire was distributed to the study sample, it was used statistical methods ( T-test One) for study population of the scrutineer or accounting bureau and the Amman section.

The study found a several of results the most important was that the factors affecting the error detection and fraud from the viewpoint of accounting bureau scrutineer was the highest percentage (88%) belonged to a variable realize the obstacles, while the lowest percentage (78%) of the variable operational procedures .

The study recommended a several of recommendations, the most important were the need to focus on the educational qualification and specialization appropriate for Amman section scrutineer and be checkup in Amman section scrutineer officials have sufficient experience and have professional certification in checkup to enable them to understand and grasp the stages of the scrutineer and the ability to design appropriate scrutineer programs