Factors such as ownership of most shares by senior executive management members, weak internal control and accounting systems, weak monitoring by those charged with governance, and the existence of significant abnormal transactions or transactions with related parties were all seen as having relatively low importance. This might be inter preted as a result of these issues being common in the Jordanian business environment. These findings must be given more consideration, given that such factors may create a pressure and an incentive for managers to commit fraud.
Factor analysis showed that the fraud risk factors used in the study can be classified into four distinct groups, with the most significant group being the effects of poor management and governance of the client.