Suchergebnisse

The study aim to identify the modified impact of the characteristics of the CEO on the relationship between the quality of internal auditing and the performance of the Jordanian corporations. The study population consisted of Jordanian corporations listed on Amman stock exchange. In order to achieve the objective of the study they adopted the descriptive analytical approach, by developing the questionnaire that was distributed. The study populations consist of all Jordanian corporations and 250 questioners was distributed in the study sample consisting of financial manager, internal auditor and heads of accounting department 206 questionnaire were received of which 183 were valid for analysis. Used the SPSS program in analysis the study tool in addition to some descriptive statistical methods (arithmetic, means and standard deviation).The study reached a number of results , most important of which are there is statistically significance level the quality of internal audit and positively effect the performance of Jordanian corporations, in addition the characteristic of the CEO passively effect the reaction ship between the quality of internal auditing and the performance of the Jordanian corporations. The study also came out with a number of recommendations, the most important of which were the need to strength and improving the internal audit function in Jordanian companies, increasing its quality, and focusing more on the characteristics and attributes of the CEO. As well as the need for companies to keep abreast of developments and techniques related to internal auditing and use them in internal audit operations in Jordanian corporations.

External audit is an important factor in maximizing, collecting and increasing the efficiency of the financial departments with regards to controlling the budget revenues and making them smoother and also in the production of accurate and credible tax data and thus a real and fair taxation that achieves the objectives of different parties. External audit works on increasing and promoting the voluntary tax compliance, detecting and deterring cases of tax evasion, controlling the tax collection process almost completely, reducing the efforts of the tax departments through relying on the tax disclosure which would be provided by the taxpayer after an effective audit process; such a process contributes significantly to the prevention of intentional and unintentional cases of tax evasion resulting from fraud and error in both the tax data provided and the financial data on which data was prepared. This subject was strengthened by a field study based on a questionnaire to test the research hypotheses and reach to a set of findings and recommendations, most important of which is that the external audit has a positive role in improving tax collection through the adaptation of the financial departments on the tax disclosure prepared and approved by the auditor and ensuring the existence of a previous process in this regard that would reduce tax collection costs, contributes to the transition from a comprehensive data auditing to selective auditing and helps to eliminate past tax accumulations.