THE EXTENT OF ADHERENCE TO THE INTOSAI STANDARD 200 IN LIGHT OF THE FINANCIAL CONTROL AMENDMENTS IN THE JORDANIAN AUDIT BUREAU
This study aims to statement compatibility of the financial control amendments in the Jordanian Audit Bureau with ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI), the researcher designed a questionnaire to achieve the objectives of the study and the testing of hypotheses distributed to Managers, Head of Department, and Head of Section in Jordanian Audit Bureau. Out of the 105 questionnaires distributed, 81 were recovered with an adoption rate of 77%. The results showed that the Jordanian Audit Bureau does not comply with INTOSAI Standard 200, due to the agreements between International Standards Organization and the Jordanian Audit Bureau, the Jordanian Audit Bureau is bound by financial control, The researcher attributed this result to the commitment of the Jordanian Audit Bureau to the applicable laws and regulations, also financial control amendments do not affect INTOSAI 200 because of the changes that occurred to the Financial Control Law of the Audit Bureau dealt with administrative and formal matters and did not specifically address the mechanism of financial control Based on the results of the study.
Control, Financial Control, the Supreme Audit, INTOSAI, Jordanian Audit Bureau