1、中文 4200字， 2900单词， 16500英文字符 出处： Al Sawalqa F, Qtish A. Internal control and audit program effectiveness: Empirical evidence from JordanJ. International business research, 2012, 5(9): 128-137. Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan Fawzi Al Sawalqa; Atala Qti
2、sh 1. Introduction Auditors generally assess and evaluate the quality of internal control system of intended company 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 wor
3、k 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 Ass
4、ociation 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 interrelated components including, control environment, risk assessment, control activities, communication and monitor
5、ing (Karagiorgos, Drogalas &Giovanis, 2011; Li &Wei, 2008; Takahiro &Jia, 2012; Wang, 2010). For example, study by Rahahleh (2011) found that the internal control in Jordanian public organisations suffers from many problems. These include for example; lack the qualified employees, absence of the mai
6、n components 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 resu
