Scope of the Assessment of the Internal Control Systems in the Jordanian Industrial Companies

Abstract

The current research aims at evaluating the reality of the audit, internal control in order to detect the current deficiencies in the auditing and the internal control systems of the private Jordanian companies. Thus, the significance of this research comes from identifying the core purpose of the internal auditing system as well as discussing the nature of auditing and control methods which are used by these companies. For this purpose, the study employed a descriptive analytical method. Consequently, the study induced that the administrations of the Jordanian private companies are mainly relying on the internal control in their organizational structure, as well as the used internal system is found to be effective.

Keywords: Internal Auditing, Jordanian Companies, Internal Control System.