Evaluating the Effectiveness of Analytical Tools of the Jordanian Audit Bureau in Detecting Accounting Fraud
Dr. Abdullah Alshboul, Dr. Hussein Alrabba

Abstract
The purpose of this study was to assess the effectiveness of analytical procedures that are used by the Jordanian Audit Bureau in the audit process to discover accounting fraud in public institutions. In particular, the study focused on identifying what types of fraud are detected and what types of fraud are missed by the analytical tools. The study attempted to address the challenges and obstacles that the Audit Bureau faces when detecting fraud. The responsibility of the Audit Bureau in Jordan is to maintain and control public funds; this requires using analytical methods and tools to supervise, examine, audit, and review the accounting operations in these institutions. Using a convenience sampling method, the research surveyed 100 auditors in Jordan in order to assess the effectiveness of analytical procedures that are used by the Jordanian Audit Bureau in the audit process to discover accounting fraud in public institutions. The findings of this study revealed that the efficiency of the current Jordanian Audit Bureau analytical tools to detect accounting fraud in public institutions has a significant effect on the occurrence of accounting fraud in Jordanian institutions. In addition, sufficiency of the current Jordanian Audit Bureau analytical tools to detect accounting fraud in public institutions has a significant effect on the occurrence of accounting fraud in Jordanian institutions. The results also indicated that more experienced auditors tend to agree that more analytical tools are still needed to combat accounting fraud, and damaged corporate reputation increases accounting fraud.

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