文档介绍：毕设附件外文文献原文及译文
文献出处
作者: Fawzi Al Sawalqa;Atala Qtish
期刊: International Business Research, 2016, 5(3): 128-139.
Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan
Fawzi Al Sawalqa;Atala Qtish
1. Introduction
Auditors generally assess and evaluate the quality of internal control system of pany to determine and plan the extent and process of audit work (Gaumnitz, Nunamaker, Surdick &Thomas, 1982). Thus, the Generally Accepted Auditing Standards (GAAS) in its second field work standard emphasises the necessity of evaluating the quality of internal control by the external auditor and obtaining a sufficient understanding of the entity and its internal control environment before the audit process (Mautz &Mini, 1966). Jordan follows GAAS and the Interim Law of Jordanian Association of Certified Public Accountants (JACPA) No. 73 of 2003 along with other laws which arrange and govern the audit profession in Jordan.
However, the internal control has many ponents including, control environment, risk assessment, control activities, communication and monitoring (os, Drogalas &Giovanis, 2011; Li &Wei, 2008; Takahiro &Jia, 2012;
Wang, 2010). For example, study by Rahahleh (2011) found that the internal control in Jordanian anisations suffers from many problems.
These include for example; lack the qualified employees, absence of the ponents of internal control systems, inability to use the necessary technical tools in internal control and lack of specialised professional employees. Another study conducted in Jordan by Abdullah and Al-Araj (2011) focused mainly on two
approaches of auditing, namely the traditional audit approaches and the business risk audit approach. The study investigated the main weaknesses of traditional approaches and the challenges face the adoption of the business risk audit approach. The results indicated that Jordanian auditors still using the traditional approaches of auditing and ignore the business risk audit