This Study aimed to determine the possibility of using Balance Scorecard (BSC) in evaluating the performance of internal control in Jordanian Commercial Banks, The BSC considered one of the modern tools in banks management to improve banks performance and diversity of services provided by banks. The present research investigates possibility of using BSC in evaluating the performance of internal control in selected JCB. In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire; this questionnaire distributed to managers, internal managers and employees in Jordanian Commercial Banks, Out of the 450 questionnaires distributed, 370 were recovered with an adoption to be valid for statistical analysis purposes (345) at a rate of 77%. The findings revealed that balanced scorecard approach has a significant impact on the organizational performance of banks under study and there is a possibility of using BSC in evaluating the performance of internal control in JCB.

The aim of this study is to state the assessment of internal control units for the effectiveness of financial control in administrative government units. Also, it aims at identifying the obstacles that limits the evaluation of internal control units for the effectiveness of financial control in administrative government units. In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire. This questionnaire was distributed to managers and employees in the internal control of the administrative government units. Out of the 125 questionnaires distributed, 96 were recovered with an adoption rate of 77%. The results showed that the assessment of internal control units for the effectiveness of financial control in administrative government units typically became high with an arithmetic mean (4.099) and standard deviation (0.511). The researcher attributed this result to the data analysis, verification, and validation of the financial transactions. Also, accounting entries which is related to income and expenditure were in accordance with laws, financial regulations, and the prescribed accounting for financial controls. Hence, this is the constraints that limit the effectiveness of the auditors of the Audit Bureau when they conducted financial and managerial control and evaluation in administrative government units. Generally, it became high with an arithmetic mean (3.551) and a standard deviation (0.610). Thus, the researcher attributed this result to the existence of certain obstacles, the most important routine work, lack of incentives and benefits, and others as indicated in the results of the study. Based on the results of the study, the researcher recommended the need for attention to the human element as one of the main components of internal control system. This is in terms of training and development to keep pace with scientific progress and the practical need to emphasize the reformulation of some legislation. Also, it

The purpose of this study is to statement the extent of internal control units in the government sector with the regulatory standards of the international organization of supreme audit control bodies (INTOSAI). In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire, This questionnaire was distributed to Ministries, Department, dependent and independent institutions, a representative sample was selected to represent Ministries, Departments, dependent and independent institution study sample consist of internal control managers, directors control and employees, Out of the (300) questionnaires distributed, 249 were recovered with an adoption rate of 83%., For the statistical analysis purposes. The results showed that the commitment of internal control units in the Government sector regulatory standards, field standards, reporting standards of the international organization of Supreme Audit controls and accountability in General moderately came with the arithmetic mean and standard deviation, respectively (3.003) (0.535), and (3. 542) (0.610), and (3. 482) (1.022), The researcher attributed this result to it.Thus, the researcher attributed this result to the mechanism of internal control units action need to action strategies and future plans for its experience, skills and capabilities of both managers and workers employed by administrative government units and the need to strive towards the adoption of regulatory standards for the international organization of supreme audit control bodies (INTOSAI) in the Government sector, Based on the results of the study, the researcher recommended the need for attention to the human element as one of the main

This study aimed to know the impact of managerial accounting on the quality of decision-making, including the actual impact on the strength of competition with companies, The study also aimed to clarify the importance of the decision-making process and clarify the factors affecting it, whether internal or external, and to indicate the existence of information that helps in decision-making processes in circumstances of uncertainty and clarify the effect of using the management accounting information necessary to analyze the data and conditions accompanying the decision-making process and explain the importance of the information Accounting that helps the organization and consistent with its circumstances and capabilities so that it reflects on the facility profits and its financial position positively, It also aims to identify the extent to which industrial companies use management accounting methods, and to achieve these descriptive goals analysis and inductive analysis approach that followed for specialized industrial companies. The study sample included (40) companies, and the study concluded a number of results, most notably: that the decision-making process is the fundamental essence of the success of management operations in industrial companies, where the decision is based on practical experience and on scientific knowledge and essential studied within an organized framework, and that the decision-making process in industrial companies is affected by internal and external factors.

The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on the internal control in the public sector in addition to identifying the obstacles that limit the application of the basic principles of financial control according to the requirements of the standard ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI), and its impact on internal control in the public sector, In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire.This questionnaire was distributed to managers and employees in the internal control of the administrative government units, and (80) were recovered with an adoption rate of 80%for the statistical analysis purposes. The results showed that the application of the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on internal control in the public sector in general was high With an arithmetic mean of (4.266) and a standard deviation (0.887) The researcher attributes this result to what has been done in accordance with the laws, regulations, financial and accounting regulations prescribed for the financial control operations. It is in line with the standards assigned to it by the international standards of the Supreme Audit Institutions (INTOSAI). The obstacles that limit the application of the basic principles of financial control in general moderately came with an arithmetic mean of (3.417) and of (1.118). The researcher attributed this result to the existence of some obstacles, the most important of which is non-specialization and noncompliance with the development of the regulations and instructions with the international standards of the Supreme Audit Institutions. Finance and Accounting (INTOSAI) and others as stated in the results of the study. Based on the results of the study, the researcher recommended the need for attention employment staff  and work to keep pace with the development and modernization of international standards of Supreme Financial Control and Accounting INTOSAI internal control system in terms of training and development and keep up with scientific and practical progress need to emphasize the re-drafting of some legislation and instructions for some of the financial aspects and the need for harmonization and cooperation Continuous and continuous between the legislators and the applicable bodies of the standards to reach a consensus and appropriate in some of the minor or fundamental differences between the law and the standard and other Recommendations.