Do Administrative, Technical, and Legislation Factors Affect the Effectiveness of Audit Bureau Control?

Abstract

The study aimed at identifying the impact of administrative factors (training auditors of the bureau, supporting senior management, professional qualification), technical factors (control procedures, internal control system, and professional standards) and Legislation factors (legal authorities and powers, internal regulations and instructions, legal independence of the bureau) In the effectiveness of the control of the  of Auditors under the system, the descriptive and analytical approach was followed in the study, as is the case in the collection of primary data from the auditors of the Jordanian Court of Auditors, who numbered (460) auditors, as the number of questionnaires analyzed (222) represented the study sample. Data analysis methods were used to describe descriptions, and regression analysis was used to test hypotheses. The study concluded that there is an impact of both administrative and technical factors and legislation in all its dimensions on the effectiveness of oversight in the Jordanian Audit Bureau. Based on the previous results, the study recommends urging senior management at the Audit Bureau level and those concerned with oversight and government financial affairs to provide appropriate support to the Audit Bureau’s auditors and their activities and to approve their reports and initiatives.