Dalal k. Al kukhon
Street Address :
Al-arab street
Shafa badran
Amman jordan
Mailing Address :
P O Box541349
Amman 11937
Jordan
Citizen / Nationality
Jordanian
Applied science university
Permanent Resident
Jordan
Telephone & Email :
Home
00961 6 5238486
Mobile 961 777480027
Email alkukhon@asu.edu.jo
Marital Status
Single
QUALIFICATIONS / EXPERIENCE at central bank of Jordan
A-Accounting division
 Preparing annual and interim financial statements
 Responsible for updating charts of accounts
 Preparing any financial reports for managerial purposes ( foreign currency position , investment
position , monitory coverage statement )
 Preparing statement of banks settlement
 Maintaining financial records including monitor, reconcile and control
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 Double checking of daily transactions and posting to general ledger
 Evaluating foreign currency balances against Jordanian Dinar
 Maintaining financial records of CBJ saving fund
 Converting the accounting system from cash basis to accrual basis
 Maintaining and updating the application instructions for
 Prepare budgets and cash flow forecasts
B- Computer department
 Testing and Checking internal control in computerized systems prepared by external computer office
 Analysing and programming accounting system after the testing result testing computerized systems
prepared by external computer office failed
 Analysing and programming another systems like( letter of credits, foreign currency transfer, human
recourses transaction, computing salaries, banking supervision operation, treasury operations, local
payments operations.
 Helping and training users in using these systems
 Preparing documentations of above systems
 Preparing user manuals
 Conduct managerial functions supervising and planning
 Coordinating with external experts
 Member in computer steering committee
C- internal audit department
 Served as Principal Auditor (formerly Senior Audit Inspector)
 Updating the auditing instructions to comply with internal auditing standards
 Auditing most of the functions
 updating the internal audit manual
 Preparing risk- based annual plan
 Establishing auditing forms for auditing ( audit mission form , checklist forms, report of the mission
form, monthly report form, )
 Converting audit approaches from pre-audit to post audit depending on risk-based approach
 Preparing authorized list of signature
 Introducing computer audit tools
 Supervising computer audit auditors( testing computer systems, general controls, application controls,
networks controls)
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Praising bids of software and hardware
membership of most of permanent committees( human recourse , computer steering, curremcy issue
committee)
membership of temporary committees ( contingency plan , e-government, investigations and
inspection committees, Jordanian highly steering committee for improving accounting and auditing
profession in Jordan ,
updating the hierarchical chart of the department and establishing job description of auditor
managerial position
identify potential risk areas and review the accounting systems and management procedures to
suggest improvements. Suggest procedures and controls to prevent recurrence of such fraud;
Trained local staff on the job including conducting in-house lectures
Assisted the Department in the implementation of new regulations
Suggest new idea for top management to improve the work
Used Forensic audit methods to identify risks and to suggest improvements to accounting and internal
control system
Review the external interim reports and discuss the application of IFRS
Review the audit bureau reports which submitted parliament
E-IMF short-term consultant-. Central Bank of Syria – Internal auditing department
Establishment within organization structure to report to Governor
New Internal Audit Structure
Recruit suitable staff from within or outside CBS
Development and approval of Internal Audit Charter
Identify and recruit a short term consultant
Division responsibilities and Audit Officers functions
- Explain the responsibilities of the IAD divisions
- Explain the functions and responsibilities of the Management within Internal Audit.
- Develop code of ethics for Internal Audit Staff
- Develop a comprehensive Internal Audit training plan.
Developing the internal audit operational procedure- Development and Approval
- Document the operational procedures of the internal audit function
- Evaluation and recording of internal control system
- Review the documentation of findings and recommendations of evaluating internal control
system
Development of Internal Control process
- Discussions with Internal Audit Staff
- Internal Control Policy Statement
Prepare Risk Profile of all activities in the Banks
- Training of audit staff on the concepts of Risk Profile.
- Development of Risk Profile for various activities of the Central Bank
- Prioritize activities to audit based on risk profile
Training the staff on preparing audit program, audit plan.
- Training staff on preparing audit programs
- Development of Audit sampling techniques, using the evaluation of Internal Control and Risk
profile.
- Development of the audit program
- Development of the overall Audit Plan for CBS
- Management of the Audit Plan with staff resources
Training the staff on audit time management, reporting and finalization of reports
- Reviewing sample of the completed audit programs
- Review, audit work papers and reports
- Closing meetings with the Audi tee Departments after an Audit
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- Finalization of reports and submission to relevant Audi tees
- Submission of Monthly report to the Governor
- Guidelines for preparing, draft reports, interim reports, final reports and executive summary.
Develop Internal Audit Procedures Manual
- Develop an acceptable contents of the proposed manual
- Finalize Internal Audit Procedure Manual
D-IMF short-term consultant-. Central Bank of Iraq– Internal auditing department
- Review the present status of the Internal Audit Department (IAD)and functions and taking into account the
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control functions undertaken by other departments, advise on the reform process necessary for the IAD to
be developed to an acceptable central bank standard.
Review the existing compliance audit procedures, reports, work plan and mandate for internal audit. Based
on this identify tasks that can be included in the plan to reform the Internal Audit methodology.
Evaluate the staff levels and staff capacity and advise on the training needs and requirements.
Determine the short term technical assistance needs of CBI to achieve the objectives of the proposed
Internal Audit reform process.
Submission of draft report with the Governor, Director of Internal Audit and other officials of CBI.
E-instructor at applied science university-full time
- Instructor of auditing
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Instructor of accounting principles
Instructor of advanced accounting
Instructor of government accounting
Advisor for graduates researches
EDUCATION
Bachelor of accounting, 1975
Jordan University, Amman, Jordan
Master of accounting 1988
Jordan University, Amman, Jordan
PhD in accounting philosophy 1996
Cairo university Cairo Egypt
Member of Institute of Chartered Accountants of America
OTHER ACTIVITIES
Past
Part time Tutor at the University of Jordan in international accounting (2003-2007)
Lecturer in many training courses held by Arab Academy for Banking and Financial Science,
Accounting, Auditing (1996-2003)
Co. supervisor for master thesis titled
The effect of corporate governance framework development on investment attraction to the
petrochemical sector in Saudi Arabia , Jordan university
Present
Instructor at applied science university accounting , auditing, advanced accounting(2007-now)
SKILLS
Computer
Language
: Microsoft Word and Excel
: Arabic, English
RESEARCH AND STUDIES
 Financial audit of the computerized accounting system as applied by Central Bank of Jordan
(master thesis)
 The effect of provisions ,auditing standards , regulations and control requirements on time quality
cost of external auditing as applied by auditing commercial banks in Jordan (PhD thesis)
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 “The Risks of letter of credit on Banks and the Effect of Uniform Customs and Practice for
Documentary Credit (UCP 600) in Reducing them: An Empirical Study on Jordanian Banks”
approved for publishing in Aleppo university research magazine-basic science series
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Computer audit (lecture of training courses to employee of banks in Sudan , Libia,Cairo, held by
Arab academy of banking and finance science)
New approaches in auditing (lecture of training courses to employee of bank in Jordan held by
Arab academy of banking and finance science)
The role of internal auditor in Y2K problem(lecture of training courses to employee of bank in
Jordan held by Arab academy of banking and finance science)
Computer auditing tools (lecture of training courses to employee of Jordan accounting Bureau )
The responsibilities and duties of Jordanian external auditor according to Jordanian regulations
(paper submitted to annual conference of Yarmouk University, published in Jordan auditor
magazine)
Auditor fees (paper submitted to annual conference of Jordan association of certified public
accountant published in Jordan auditor magazine)
New internal auditing standards(paper submitted to annual conference of Jordan association of
certified public accountant published in Jordan auditor magazine)
Development of auditing standards (paper submitted to annual conference of Jordan quality
association , published in the bank in Jordan magazine)
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