دور لجان التدقيق في تفعيل أنشطة الرقابة الداخلية في البنوك التجارية المدرجة في بورصة عمان : دراسة ميدانية

Abstract EN

This study aimed to identify the role of the audit committees in the activation of the internal control's activities in commercial banks listed in the Amman Stock Exchange through the role of that committees in activating the three components of the internal control's activities which are (revising and analyzing the actual performance versus budgets and expectations, revising the compatibility of the actual control components and tasks separation) through a field study of these banks.

The researcher has adopted the descriptive analytical approach in this study.

The studied community consisted of (13) commercial banks listed in Amman Stock Exchange.

She has designed a questionnaire especially for this purpose.

This questionnaire was distributed to the comprehensive listing sample consisting of (42) audit committee members, (11) Audit director (i.e.

total number of questionnaires is 53).

34 Questionnaires were completed and recovered; four questionnaires were excluded as they were not been valid for analysis.

Therefore, 32 questionnaires have been analyzed constituting 88% of the recovered questionnaires.

The researcher has employed the appropriate statistical methods through the SPSS software.

Among the most important findings of the study is that the (Audit Committees) contribute largely to activating the work of the Internal Control in the commercial banks listed in the Amman Stock Exchange.

The major role played by the audit committees in the commercial banks listed in the Amman Stock Exchange to activate the work of the internal control is to, revising the compatibility of the actual control components followed by tasks separation and finally revising and analyzing the actual performance versus budgets and expectations).

The study presented a number of recommendations, most important is the following: The Audit Committees should be formed in a manner consistent with the provisions of the law, to abide by it, to inform all parties of the importance of the audit committees through the issuance of bulletins, holding of seminars and lectures.

Moreover, members of the audit committees should have financial and accounting expertise.