This paper studies the Act No. 25 of Jordan Security Commission, which is talking
about the Audit Committee. It’s about the regulation and practice of the audit
committee in the Jordanian environment. I focused on the Act itself comparing it,
whenever I could, with other regulations especially in US, Canada, Australia and UK.
The main problems found in this act are:
- It failed to give the members of the committee the independence required to
enable them working effectively.
- The act, also, failed in determines the qualifications and authorities given to
And, some other problems and matters that are discussed inside… I agreed with some
changes proposed. And, I made some proposals…