Measuring Appropriateness of Procedures of the Jordanian Audi Bureau to the Efforts of Anti- Corruption (A Prospective Study in the Jordanian Audit Bureau)

Osamah Ja'arah, Bassam Ma'ali, Mahmoud Ka'beer


This study aimed to measure the appropriateness of procedures of the Jordanian Audit Bureau to the symptoms of anti corruption from the standpoint of workers in Audit bureau. The researchers applied the analytical descriptive approach in this study.
The study's population consisted of all the Audit Bureau working auditors (389 individuals). To achieve the objectives of this study a questionnaire was designed and developed, then distributed among a random sample of the study population which consisted of (130) auditors. (109) valid questionnaires were returned and included in the statistical analysis, making an 28% of the society. The study result was that the audit procedures followed by the Jordanian Audit Bureau are relevant to some extent for fighting corruption in the public sector in the four types of Audit Bureau controls (financial and accounting control, administrative control, performance control, and legal control).
In the light of the results, the researchers recommended updating and developing procedures for the audit process to be more relevant for fighting corruption, focusing on administrative and performance controls in order to ensure optimal use of human resources, expanding the authorities of auditors, integrating different regulatory bodies (such as Anti-Corruption Commission and the Ombudsman Bureau) with Audit Bureau, forming a parliamentary committee to follow up on the Audit Bureau annual report, issuing and developing legislation aimed at enhancing the fight against corruption (such as a “from where did you get this? law), and forming a special court to the Audit Bureau cases.


Procedures of the Jordan Audit Bureau, Accounting and Financial Control, Managerial Control, Performance Control, Legal Control, Jordan Accounting Audit Bureau, Anti-Corruption

Full Text:



  • There are currently no refbacks.