أثر جودة التدقيق الداخلي على الخصائص النوعية للمعلومات في البنوك التجارية العاملة في الأردن

Abstract EN

The study aimed to uncover the impact of the quality of internal auditing on the qualitative characteristics of information in commercial banks operating in Jordan.

In order to achieve the objectives of the study, the descriptive approach was developed through the development of a questionnaire consisting of (35) paragraphs divided into five areas (relevance, true representation, consistency, comparability, quality of internal audit on the specific characteristics of accounting information) distributed to a sample of (80) Internally for Jordanian commercial banks, having been verified for their sincerity and stability.

The results of the study showed that the quality of the internal audit in its dimensions combined (adherence to the standards of character and commitment to the standards of characteristics and compliance with the performance standard) affects the specific characteristics of the accounting information in its combined dimensions (relevance, true representation, consistency, comparability) in commercial banks operating in Jordan in Jordanian commercial banks.

And the absence of statistically significant differences at the level of significance (α = 0.05) in the fields of (relevance, true representation, stability, comparability) due to the variable (age, professional certificate, academic qualification, number of training courses,.

In light of these results, the researcher made several recommendations, the most important of which were To urge commercial banks that do not apply the quality of the internal audit report in its dimensions together to the qualitative characteristics of accounting information in Jordanian commercial banks on its application.