The Relationship Between the Size of Regulatory Outputs and Regulatory Taskspracticed by the Jordanian Audit Bureau and the Achieved Affluence of the State’s Public TreasuryThrough the Bureau’s Efforts

Mohammad Ali Al Hayek


This study generally aimed to investigate the relationship between the size of regulatory outputs and the control tasks performed by the Jordanian Audit Bureau and  the achieved affluence of the state’s public treasury through the Bureau’s efforts. In order to accomplish the objective of this study, the researcher conducted an analytical study adopting the descriptive analytical approach. That was done through the use of the Audit Bureau’s data and reports reguarding the size of clarifications, control books, previous auditing on the spending documents, subsequent audit of accounts, participation with committees, and the affluence accomplished during the period (2008-2014). All of which were presented in the Bureau’s reports during the period (2008-2014), where the statistical analysis of the independent variable’s relationship with the dependent variable in connection with the realized affluence. The results of the study have shown the lack of a statistically significant relationship between each of the clarifications, controlbooks, review memos and subsequent audit, participation committees, with the abundance achieved through the Bureau’s efforts. On the other hand, the findings of the study concluded the presence of a statistically significant relationship between each of the previous audit on spending documents and the profusion achieved through the Bureau’s efforts.

Keywords:Audit Bureau,The affluence achieved, Clarifications and control books,Previous control,Subsequent audit of accounts,committees.

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