The Internal Auditing Procedures Effectiveness in the Jordanian Commercial Banks
Bibliographic record
Abstract
This study aims at evaluating and investigating the effectiveness of the internal auditing procedures in the Jordanian commercial banks through evaluating auditing procedures used in the commercial banks in Jordan and evaluating the role of the board of directors in achieving this effectiveness. Moreover, this study aims at investigating the internal auditing program used in the banks to check the availability of the risk –based auditing program and sufficient degree of independence for the internal auditor in these banks.The study’s main hypothesis was: “the internal auditing procedures in the Jordanian commercial banks do not include the effectiveness of the internal auditing profession” and there were other four sub-hypotheses. The descriptive approach was used. A questionnaire consisted of 48 items was prepared and distributed to 130 internal auditors in the commercial banks representing 248 internal auditors. Only 104 questionnaires were valid for analysis out of 120 questionnaires that were retrieved.Data were collected and analyzed statistically. Results revealed that the internal auditing program used in the commercial banks included procedures that achieve internal auditing procedures and the role of the board of directors ensured the effectiveness of the internal auditing in the information technology. Additionally, results showed that the internal auditing program included risk based auditing program and the internal auditing procedures ensure the internal auditor’s independence. The study recommended the necessity to enhance the current procedures followed in the internal auditing implementation for its effectiveness and the necessity to clarify the internal controls and its levels to ensure the success of the auditing program.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.010 | 0.029 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".