The effect psychological hardness on the judgments and decisions relating to the implementation of audit procedures : empirical study on auditors in the financial and administrative control bureau

Abstract

This research aims at presenting the concept and  the factors of psychological hardness which include four factors" job commitment, dominance and control, challenge , endurance and stead fasting . The application of these factors lead to the competence in the executions of the auditing procurers . The researcher explained the judgments and decisions connected  with the auditing and he also explained the most important fields in which fraud can happen and which need psychological hardness to enable the auditor to make the right judgments and decision.

To achieve the objectives of study and testing its hypotheses, it uses descriptive analytical approach and conducted empirical study  on auditors  of financial and Administrative control Bureau. A questionnaire was prepared and distributed  on a sample of  55 auditors to explore

the effects  of these factors on the judgments and decisions connected with the executions of the auditing procurers. The study found  that there is a significant effect for these four factors on the executions of the auditing procurers. The study recommended the need to the attention of audit institutions to strengthen factors of psychological hardness; within training programmes for Auditors to improve the efficiency of judgements and decisions in all areas of auditing.The study recommended audit institutions to strengthen factors of psychological hardness for auditors  through training programs to improve the efficiency of judgments and decisions in auditing