Government investments commitment to internal audit requirements: the case of Jordan
by Mohammad Aladwan; Omar M. Alhawatmeh
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 18, No. 3/4, 2022

Abstract: The study aims to examine the commitment of government companies to international internal auditing standards. The study employs both qualitative and quantitative research methods in addressing the problem of the study. To achieve the study objective, the researchers distributed a questionnaire to (627) employees of (156) Jordanian companies that have government investments, (582), (92%) of the questionnaires were returned. The researchers employed the Mean, Standard Deviation, Percentages, and T-test. The general findings revealed that Jordanian companies do not apply international internal auditing standards instead they are committed to practices that are enacted by government regulations but unfortunately these practices are found not fully similar to international internal auditing standards. Therefore, the results showed weak commitment from the sampled companies to such necessary standards. In the light of the study results, the researchers give a number of recommendations that are necessary to achieve effective internal auditing standards.

Online publication date: Wed, 19-Apr-2023

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