Volume 3, No.4, October 2015 Issue

The effectiveness of internal control in the Jordanian ministries and government departments
pp: 490-511

Abstract

This study aimed to test the effectiveness of internal control and durability in a sample of Jordanian ministries and governmental departments, and to determine the factors that assist internal control staff to do their jobs properly, as well as the limiting factors of performing their duties to the fullest, and the extent of employee satisfaction in internal control legislation departments. To achieve these goals, a survey questionnaire has been developed and judged by members of staff from the accounting faculty at the University of Jordan and the University of Muta. In addition, due to the limited population elements, out of 50 a sample of 33 Auditor and Financial Controller has been selected from two official institutions (Ministry of Finance and The Audit Bureau). By analyzing the collected data via SPSS, the results of the study showed that the effectiveness of the internal control system in Jordanian ministries and government departments is good and the utilization ratio has reached 70%. Furthermore, the study revealed the high existences of the appropriate internal control systems, independence in the work of the internal control units, the Jordanian government departments recognize the importance of the internal control roles, and that there are impediments to affect the work of the internal control units that must be remedied.

Keywords:effectiveness, internal control, Jordanian ministries
Citation:Al-Saad, Yousef Mohammad; The effectiveness of internal control in the Jordanian ministries and government departments; (2015) Journal of Business & Management (COES&RJ-JBM) Vol.3, No.4, pp.490-511.

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Journal of Business & Management (COES&RJ-JBM) Volume 3, No. 4, October 2015 ISSN (E): 2306-7179 ISSN (P): 2306-8043
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