انسحاب ديوان المحاسبة من التدقيق السابق إلى التدقيق اللاحق من وجهة نظر المسئولين الماليين في وحدات القطاع العام الأردني : دراسة ميدانية تحليلية

Abstract EN

The aim of this study is to identify the opinions of finance officials of the Jordanian public sector units when audit bureau withdraw from the preceding auditing to subsequent auditing.

Thus, the importance of the preceding auditing and compared with the subsequent auditing and justifications for the bureau to implement the withdrawal and the ability of government units to compensate for this withdrawal.

To achieve the aim and particular objectives of the study, it was necessary to adopt the audit bureau reports and its contents from the results of the preceding audit bureau, and a total of 65% of the units were covered by a questionnaire.

The findings of the study indicate that the preceding audit achieved direct financial abundances which exceed fifty times their cost in addition to non-financial abundances, the government units are unable at the present time to compensate for the withdrawal bureau from the preceding audit due to the lack of existence or the efficiency of internal control units.

Furthermore, the subsequent audit is not considered as a preventive approach and therefore not a substitute for the preceding audit that would negatively affect the public sector units.

The study concluded the most important recommendations such as: bureau should linger for the implementation of the withdrawal of the preceding audit until initializing the internal control units to ensure its readiness to do so.

In addition, it is to have performed to withdraw gradually so that it becomes part at a later stage and for the period to ensure that the guarantee of government unity success of this role, and that would remains of bureau opportunity is defined at any time to the implementation of prior control.