Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan
Why is this work in the frame?
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
No Canadian affiliation. An affiliation-only frame — the usual design — would never have seen this work. It is one of the works that make the case for inverting the frame.
The three-model screen
all 1,000 screened works →All three models called this out of scope.
Survey of internal control and financial audit effectiveness in Jordanian firms; 'audit' here is accounting, not research assessment.
This study examines corporate internal controls and audit effectiveness, not research practice.
Corporate internal-control and audit-program effectiveness in Jordanian firms; business auditing, not research integrity or research evaluation.
Abstract
This article examines the relationship between some components (i.e. risk assessment, control environment and control activities) of internal control system and the effectiveness of audit program in Jordan. Based on 43 usable questionnaires, the results of the study show that the risk assessment does contribute significantly toward an effective audit program. On the other hand, the results of analysis indicate that control environment and control activities do not contribute significantly toward an effective audit program. These results give an indicator that Jordanian companies lack the necessary experience to deal with the current tools of internal control evaluation. Some applications and recommendations were suggested for both management of companies and external auditors.
Stored with the screening record, where it is evidence for the labels above.
The record
- Venue
- International Business Research
- Topic
- Auditing, Earnings Management, Governance
- Field
- Business, Management and Accounting
- Canadian institutions
- —
- Funders
- —
- Keywords
- AuditControl (management)BusinessControl environmentInternal auditAccountingInternal controlUSableOperations managementComputer scienceJoint auditEngineering
- Has abstract in OpenAlex
- yes