The Impact of the Applying INTOSAI Standards on Financial Control and Accounting Within the Public Sector Governance: A Perspective of Public Sector, Jordan
摘要
The research seeks to demonstrate the influence of INTOSAI standards on the public sector governance. The study focused on a sample of (890) public sector auditors, specifically those from the Jordanian Audit Bureau, the Jordanian Integrity and Anti-Corruption Commission, and a group of public sector auditors. These auditors were chosen to represent the entire population of government sector auditors. To achieve the study's goals, a descriptive analytical approach was employed, utilizing a specially designed questionnaire to address the research questions and test the hypotheses. A total of (300) questionnaires were distributed, with (278) being included in the analysis, representing a response rate of 92.7%. Statistical methods, including simple linear regression analysis using SPSS version 25, were used to analyze the hypotheses. The findings of the study revealed a positive and statistically significant impact of implementing INTOSAI standards on the public sector governance. Furthermore, a strong correlation between the two variables was observed. The application of INTOSAI standards has a statistically significant impact on both the independence and transparency of control systems, as well as the application of governance. This comprehensive study conducted in Jordan provided valuable recommendations for public sector auditors, emphasizing the importance of adhering to control standards set by supreme audit institutions in order to enhance the effectiveness of supervising audit work. Furthermore, the study suggested the establishment of a separate unit or department that operates autonomously from its subordinates, serving as a centralized reference for all control units.