تحديث طرق الرقابة الحكومية العليا وفقا لمتطلبات الخصخصة ( دراسة تطبيقية في الاردن )

Abstract

This research addressed the problem of Preservation of public money in order to avoid regulatory gaps that occur as a result of privatizing some government units and managed, financial transformation of the public sector to the private sector to activate the spectrum Tools government censorship, and updated in accordance with international auditing standards, which required studying the factors that help the financial control of a high development and the development of programs operating electronic data through the model year and then apply the elements of control in the operation of electronic data. The second factor which was adopted by the research was to focus on control performance with the direction of public administration based on the criteria of economic feasibility and a cost-benefit and encoding Multiple quality. To get out of financial control of the traditional audit department.So for the International Accounting Standards Committee (IASC) provides to a large extent to meet the requirements set above. As the Standards Committee holds to accept the most professional organizations located in developed and developing countries alike, depending on the means of the three above; Operating-mail, Performance Audit and International Standards on Auditing. Been developed strategic planning and audit programs and plans of modern control and then put the plan into action, the involvement of the Audit Bureau this development which has become a reality if necessary due to the change in the structures of some quarters concerning the maintenance of public money as a result of privatization and Tathiratvakiet GATT, which is an original research problem. Through the above research focuses on the following :1. Supreme Audit and characteristics2. Standards of internal financial controls and government recognized internationally.3. Plans for a program of development and modernization of government internal control