“ The Impact of The Corporate Governance Principles on The Efficiency of The Control Systems In The Corporations” -A Field Study From perspective of The Jordanian Certified Public Accountants-

Abstract

242 The study aimed to identify the impact of the corporate governance principles on the efficiency of the control systems in the corporations, the problem of the study was the question following: Is there an impact of the corporate governance principles on the efficiency of the control systems in the corporations? The population of the study was the auditors Jordanians. and has been selected a random sample of the study population were distributed (89) questionnaire and recalled (83) of them, representing (93%), and has been conducting appropriate statistical analyzes to test reliability questionnaire and the hypotheses of the study. The study reached several conclusions, including: that there is an impact of the corporate governance principles on the efficiency of the control systems in the corporations. The main recommendations was the corporations have to continue to apply the principles of corporate governance to increase the efficiency of the internal control systems, and that the Companies Control Department at the Ministry of Industry and Trade to follow up the application of the principles of governance in the corporations.