This study aims to identify the impact of the effectiveness of operational auditing on administrative corruption in the industrial companies listed on the Amman Stock Exchange. To achieve the objectives of the study, the researcher developed a questionnaire of three groups, each group containing a number of questions. The sample was selected from the study population, numbering 174 individuals working in these companies who hold positions as financial managers, internal audit managers, employees of the internal audit unit, and employees of the financial departments. The study concluded that the levels of operational audit practice were generally high in the industrial companies listed on the Amman Stock Exchange from the point of view of the respondents. In addition, it was found that the levels of administrative corruption and its practices in these companies were also generally high, and the results showed that the levels of both functional and financial audit were high, while the levels of ethical audit were medium. As for the relationship between operational auditing and administrative corruption, the results showed that there was a statistically significant effect of operational auditing in reducing the forms and practices of administrative corruption in the industrial companies listed on the Amman Stock Exchange at the level of statistical significance (α ≥ 0.05).

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The Impact of Operational Auditing on Reducing Administrative Corruption in the Industrial Companies

  • Thaer Faisal Abdelrahim Qushtom,
  • Talal Fouad Hassan

摘要

This study aims to identify the impact of the effectiveness of operational auditing on administrative corruption in the industrial companies listed on the Amman Stock Exchange. To achieve the objectives of the study, the researcher developed a questionnaire of three groups, each group containing a number of questions. The sample was selected from the study population, numbering 174 individuals working in these companies who hold positions as financial managers, internal audit managers, employees of the internal audit unit, and employees of the financial departments. The study concluded that the levels of operational audit practice were generally high in the industrial companies listed on the Amman Stock Exchange from the point of view of the respondents. In addition, it was found that the levels of administrative corruption and its practices in these companies were also generally high, and the results showed that the levels of both functional and financial audit were high, while the levels of ethical audit were medium. As for the relationship between operational auditing and administrative corruption, the results showed that there was a statistically significant effect of operational auditing in reducing the forms and practices of administrative corruption in the industrial companies listed on the Amman Stock Exchange at the level of statistical significance (α ≥ 0.05).