Jordanian Educational Journal


This study aimed at identifying and measuring the effectiveness of control and internal auditing units at public Jordanian universities as viewed by administrative officers and decision makers. The target population of the study comprised of 443 administrative superiors and the sample consisted of 130 members of the population.

Results showed that the degree of control and internal audit units at Jordanian university were moderate. There is no statistical significance among administrative leaders due to gender.

The study recommended that control units’ titles are unified and governing regulations should be changed or amended. It also recommended that these units should fall under universities board of trustees’ councils bearing in mind that these units and audit bureaus and their functions should be well introduced and presented to the public.

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