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Register a new userدور مجالس الإدارة في الشركات الأردنية في تعزيز فاعلية لجان التدقيق (دراسة ميدانية)
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Damascus University ورقة بحثية
Publication date
2008
fields
Economy
and research's language is
العربية
Authors
محمد عبد الله المومني( باحث )
Created by
Shamra Editor
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تهدف هذه الدراسة إلى التعرف على دور مجالس الإدارة في الشركات الأردنية في تعزيزها لفاعلية لجان التدقيق. و ذلك من خلال معرفة مدى استجابة أعضاء مجلس الإدارة لتوصيات لجان التدقيق المتعلقة في بالمجالات الآتية: التدقيق الخارجي، و نظام الرقابة الداخلية، و إعداد القوائم المالية. لتحقيق هدف الدراسة تم توزيع استبانات على أعضاء مجالس الإدارة يمثلون ( 65 ) شركة مساهمة، و كان مجموع الاستبانات التي استردت بعد توزيعها على أعضاء مجالس الإدارة و بشكل صالح لتحقيق أغراض هذه الدراسة ( 113 ) استبانة. و استخدم الإحصاء الوصفي و اختبار (ت) لفحص بيانات الدراسة و اختبار فرضياتها. و من أهم النتائج التي توصلت إليها الدراسة أن مجالس الإدارة تعزز من فاعلية لجان التدقيق بدرجة متوسطة في المجالات كّلها: التدقيق الخارجي، و نظام الرقابة الداخلية، و إعداد القوائم المالية. و كما أظهرت النتائج ما نسبته ( 61.1 %) من أعضاء مجالس الإدارة يفتقرون للخبرات في الشؤون المالية و المحاسبية. و قد قدمت الدراسة بعض التوصيات في ضوء النتائج التي تم التوصل إليها.
No English abstract
References used
Al-Tawaijry, A.A.M. Barierly, J.A. and Gwilliam, D.R.(2002)." An Examination of the Role of Audit Committees in the Saudi Arabian Corporate Sector, Corporate Governance". An International Revieces, Vol.to.Issue. 4. PP.228-227
Cadbury Committee, (1992), "Financial Report of the Committee on the Financial Aspect of Corporate Governance", Financial Reporting Council, London Stock Exchange, London
Carcello, J.V. and Neal, T.L. (2000)." Audit Committee Composition and Auditor Reporting". The Accounting Review Vol. 75, Issue. 4. PP. 453-467
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After the collapse of major international companies, the attention has been increased
to provide appropriate mechanisms to reduce the causes of these collapses. Some of
these causes were related to fraud in financial reporting. One of the used
mec
hanisms is the audit committee which plays the role of supervisor in the
companies.
The objective of this research is to study the role of audit committees in reducing
fraud in the Syrian public companies, and to achieve this goal, the researcher has
prepared questionnaire which has been distributed to some members of audit
committees in the Syrian public companies and some external auditors, the
questionnaire has included audit committees’ characteristics and their tasks which
would reduce fraud. The researcher has found that audit committees’ characteristics
and their tasks reduce fraud according to the research samples.
هدفت هذه الدراسة إلى تقييم مدى التزام الشركات الأردنية المساهمة العامة المساهمة بضوابط تشكيل و آليات عمل لجان التدقيق في تعزيز حوكمة الشركات. لتحقيق هدف الدراسة وزعت استبانات على أعضاء مجالس الإدارة يمثلون ( 67 ) شركة مساهمة مكونة من جزأين: ضوابط تشك
يل و آليات عمل لجان التدقيق. بلغ مجموع الاستبانات التي استردت بعد توزيعها على أعضاء مجالس الإدارة و بشكل صالح لتحقيق أغراض هذه الدراسة ( 118 ) استبانة.
This study aimed to show the extent of the contribution of audit committees in strengthening Sharia Control in Syrian Islamic banks, to achieve this goal the researcher prepared a questionnaire was distributed to a number of internal Sharia Auditor a
nd staff management of banking operations in Syrian Islamic banks, the study concluded that the functions of the Audit Committee affect strengthen Sharia Control in Syrian Islamic banks and so from the standpoint of my sample study, the study concluded a series of recommendations including the need for the guidance of the audit Committee in the Islamic banks to activate and the role of the Sharia internal audit function in the legitimate Islamic banks in Syria to maintain the reputation of the bank and its commitment to the provisions of Islamic Sharia.
The purpose of this study is to investigate the role of internal
auditing units in managing risks in Jordanian insurance corporations.
To achieve the objective of this study, a survey questionnaire
consisting of the three sections: Risk assignments، risk assessment and
risk responsiveness was distributed.
The aim of this study was to investigate the role played by audit committees to improve the quality of the external audit, and for that it has the researcher to divide the study into three chapters included the first chapter the concept and the origi
ns and elements of the audit committee in general, and then eat in the second quarter the most important aspects of the special audit committee of and domestic point of view, as the law including in particular the Syrian Resolution No. 31 for the year 2008, while in the third chapter researcher reviewed the role of the audit committee in the process of external audit. To achieve the goal of the research, was designed form questionnaire includes a number of parameters have been employed to deal with every hypothesis of hypotheses, where the number of questionnaires, missed calls 78, where results showed the presence of the role of audit committees in improving the external audit, .particularly in relation to the effectiveness of the Commission review.
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