This study aimed to identify the positive aspects to help improve quality internal
audit, including reducing the risk of wiser personal to the authors of the lists to
financial and to identify the efficiency and effectiveness of the internal audito
r in
applying the standards of Internal Audit accepted. And to identify the efficiency of
the work of staff in all departments and especially with regard to the audit
procedure and the authors of the lists and financial statements of commercial banks
of Jordan, as well as to identify the internal control system in light of the evolution of
electronic processing used and the control procedures for the operations of the
Commercial Bank and the extent to which reliability and avoid for personal
provisions erroneous findings of this study to several conclusions and
recommendations, among which was a commitment to good and acceptable
standards of internal auditing standards, especially concerning the characteristics
independence, objectivity, competence and professional due diligence and a link to
the size of the internal audit quality Bank's capital and there is a shortage in the
number of simple internal auditors. The most important recommendations was on
the Jordanian Commercial Banks set a number sufficient internal auditors and
qualified rehabilitation auditors continuously and must be on the Central Bank of
Jordan and the organizers of the work of Jordanian Commercial Banks to issue
further instructions to force banks to comply with the standards of internal audit to
ensure the reduction of the personal provisions for preparers of financial statements
commercial banks in Jordan. ...
يهدف البحث إلى بيان ملاحظات المستفيدين من القوائم المالية المراجعة وفقاً لتقارير
المراجعة الشاملة و تقارير المراجعة محدودة النطاق. و تمّ تحديد ثلاثة متغيرات هي: درجة
المسؤولية، و درجة الثقة، و مدى فائدة القوائم المالية المراجعة في اتخاذ القـرارات.
This study aims to illustrate the Inflation's effect associated with
the crisis which Syria suffers from , on the Financial statements,
especially that related to the income statement and balance sheet .
Besides presenting the proposed accounting
income's by
professional accounting organizations to treat the effect of inflation
on the financial statement .
To achieve the study's goals, one of the proposed income has been
applied according to the international accountant standard to treat
such phenomena on the financial statements in one of the
companies operating in the country.
This study aims to identify the strategic role of accounting in strategic marketing and application identification, as well as this study aims to shed light on the concept of each of Accounting. Strategy and marketing strategy and components, as well
as to clarify the extent of the use of information provided by accounting reports in determining the appropriate marketing strategy through the use of strategic matrices.
