The Impact of Human Resources Auditing on the Application of Governance in the Banking Sector in Jordan

Abstract

The purpose of this study was to investigate and measure the impact of Human Resources Auditing on the Application of Governance in the Banking Sector in Jordan, where the study population consisted of (26) banks operating in Jordan.

The study consisted of (250) people working at banks headquarters, and in auditing and human resources directorates, holding managers, chief section and employee positions.

Researcher suggested an action plan to carry out human auditing activities in accordance with auditing criteria and international governance principles and with Jordanian business environment as an attempt to clarify and highlight the mechanism of human resources auditing work and raise the awareness of this concept as well as to urge the start of its application effectively and basically within current auditing practices.

Results showed that human resources auditing has an effect on governance application in Jordanian banking sector, along with clear positive relationship and a healthy indicator among requirements of human resources auditing and governance applications including the inclusion of human resources auditing as a principle requirement in the application of governance in Jordanian Banking Sector as well as to be contained Central Bank of Jordan laws and legislations

Keywords: Human Resources Auditing, Application of Governance, Banking Sector in Jordan.