The role of the Jordanian Audit Bureau in preserving public money: A comparative study (France. Egypt).

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Dr. Suha Ahmad Daoud Al Tarawneh,


Background: Government spending is considered the most important pillar on which all reform and economic and social development programs depend in all countries in general, as government spending constitutes a large proportion of the gross domestic product, and hence the critical and important importance in monitoring the collection and spending of public money, which it carries out in a manner. Essential the regulatory authorities approved in each country, represented by the legislative authority in the state.

Objectives: This study sheds light on the role of the Jordanian Audit Bureau in oversight in order to preserve public money, and aims to evaluate the audit cycle in an attempt to reach legal loopholes that may be a conduit for the spread of financial corruption in Jordan, by studying the legal system that governs the Audit Bureau In terms of the extent of his independence and his position in the organizational hierarchy of the state, and in the conditions, foundations and procedures related to it, then the study shows the scope of his powers in limiting the encroachment on public money, and the legal foundations regulating the exercise of his supervisory role.

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