Extent of Coordination and Cooperation between the Accounting Bureau and the Internal Auditors in the Jordanian Public Sector

This study aimed at measuring the extent of coordination and cooperation between the Auditing Bureau and the internal auditors in the Jordanian public sector. The study prepared and developed a questionnaire to collect from the population of the study "the Auditing Bureau". (114) questionnaires were distributed and among them (90) questionnaires were returned for statistical analysis. The study concluded that there is a coordination and cooperation between the auditors of the Bureau and the internal auditors in the Jordanian public sector which are based on commitment, communication, mutual understanding and trust. In addition, the study showed that the risks resulting from coordination and cooperation are unobserved ones. They might be due to the fears of the Bureau staff from some specific effects that may affect neutrality and fairness of the auditing process.