Analytical Study of the Perceptions of Managers of the Jordanian Industrial Shareholding Companies about Operational Auditing

Ali A. Thnaibat, Tawfiq H. Abdul-Jalil


This study aimed at investigating the extent of performing operational auditing by the internal auditors of the Jordanian industrial shareholding companies from the point of view of the managers of those companies, and the degree of the management acceptance and support of carrying out the activities of operational auditing by the internal auditors. Moreover, the study investigated the effect of some of the management characteristics on the extent of managers' support for developing the role of the internal auditors to include the evaluation of the operating activities. To achieve the objectives of the study, a questionnaire was designed and administered to a sample of managers of industrial companies in Jordan. The mean and chi-square were used to analyze the data. The findings of the study provide evidence that the extent of performing operational auditing by internal auditors is still at low level and varies from one activity to the other. However, in general, it appears that the degree of management’s support for performing operational auditing by internal auditors is high, but there is less support for some activities. Moreover, it appears that there is no effect of the managers’ qualifications, majors and years of experience on their support for operational auditing. Finally, the researchers recommend enhancing the interest of auditors, managers, and those who are concerned with corporate governance to adopt more advanced steps and provide the basic requirements to support the development of operational auditing.

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