Internal Auditing in the Public Sector

This book is about The Implementation of the International Standards for the Professional Practice of Internal Auditing in the Jordanian Public Sector. Those standards were issued by the Institute of Internal Auditors (IIA) in 1978, Amended in 2003 and became effective in January 2004. This work represents the first attempt to test the implementation degree of the standards in the governmental departments of Jordan. This work is important because the standards were set to make internal auditing a profession that provides a high quality assurance and consulting services to improve the organizations processes and implementing it in the public sector may increase the quality of internal auditing in the sector and consequently increase the quality of the governmental services rendered to the public.