العوامل المؤثرة في اكتشاف الأخطاء و الغش من وجهة نظر المدقق الداخلي : دراسة ميدانيه على أمانة عمان الكبرى
Other Title(s)
Factors affecting the discovery of errors and fraud from the point of view of the internal auditor : field study on the greater Amman Municipality
Author
Source
Issue
Vol. 2017, Issue 23 (30 Sep. 2017), pp.129-159, 31 p.
Publisher
Center for research and human recourses development (REMAH)
Publication Date
2017-09-30
Country of Publication
Jordan
No. of Pages
31
Main Subjects
Social Sciences (Multidisciplinary)
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
American Psychological Association (APA)
السليحات، ياسر حسين. 2017. العوامل المؤثرة في اكتشاف الأخطاء و الغش من وجهة نظر المدقق الداخلي : دراسة ميدانيه على أمانة عمان الكبرى. رماح للبحوث و الدراسات،مج. 2017، ع. 23، ص ص. 129-159.
https://search.emarefa.net/detail/BIM-871937
Modern Language Association (MLA)
السليحات، ياسر حسين. العوامل المؤثرة في اكتشاف الأخطاء و الغش من وجهة نظر المدقق الداخلي : دراسة ميدانيه على أمانة عمان الكبرى. رماح للبحوث و الدراسات ع. 23 (أيلول 2017)، ص ص. 129-159.
https://search.emarefa.net/detail/BIM-871937
American Medical Association (AMA)
السليحات، ياسر حسين. العوامل المؤثرة في اكتشاف الأخطاء و الغش من وجهة نظر المدقق الداخلي : دراسة ميدانيه على أمانة عمان الكبرى. رماح للبحوث و الدراسات. 2017. مج. 2017، ع. 23، ص ص. 129-159.
https://search.emarefa.net/detail/BIM-871937
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 158-159
Record ID
BIM-871937