The Impact of the Implementation of Internal Audit Tasks According to Standard 2300 on the Efficiency of the Performance of Industrial Companies Listed on Amman Stock Exchange

Abstract

Purpose: To determine the impact of the implementation of internal audit tasks in according to standard 2300, with its dimensions (identifying information, analysis and evaluation, documenting information, supervising the task) on the efficiency of the performance of industrial companies listed on the Amman Stock Exchange, and to achieve the objectives of the study.
 
 Methodology: The descriptive approach was used Analytical. The study population consisted of internal auditors in industrial companies listed on the Amman Stock Exchange, which numbered (56) companies, and the study sample consisted of (160) questionnaires distributed to workers in the job of (internal auditor, director of internal audit and head of the internal audit department) in the Jordanian industrial companies listed on the Amman Stock Exchange, from which (124) questionnaires were retrieved. In addition to (2) an incomplete questionnaire, all the information contained therein. Thus, the study sample consisted of 122 individuals. To test the hypotheses of the study, the researcher used the SPSS program ، through the simple regression test and the Three-way Anova test. The study reached results there is a statistically significant relationship to determine the information, analysis and evaluation on the performance efficiency of the industrial companies listed on the Amman Stock Exchange. 
 
 Findings: While showed, there is no statistically significant relationship to document information and supervise the task on the performance efficiency of industrial companies listed on the Amman Stock Exchange.
 
 Further research: In view of the results, the study recommended the need to support the internal audit department in Jordanian industrial companies.and More studies are needed.