This study aimed at showing the compatibility of (GFMIS) with requirements of the Internal Control System (ICS). The study problem is searching in the compatibility of (GFMIS) to achieve requirements of (ICS) (control environment, risk assessment, control activities, information and communication and monitoring). The community of the study is from the Jordanian governmental sector. (160) questionnaires are distributed to the internal auditor working in such organizations. (147) questionnaires are valid to be analyzed. The study revealed that (GFMIS) is moderately consistent with the requirements of (ICS), in general. The study recommends to develop (GFMIS) in accordance with the (ICS) international standards. From other hand, the study recommends that not only the traditional control is interested in, but also increasing interest in risk control and adopting a system that provides financial and accounting information required checking and assessing the optimal use of available resources.
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Published by Human Resource Management Academic Research Society (www.hrmars.com)
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