Management And Operational Audit in PHP

The purpose of the study was to identify the role of disclosure governance in the operational risk management (ORM) in the commercial banks of Jordan. A questionnaire has been designed for this purpose, consisting (28) paragraphs to measure the independent and the dependent variable. It has been distributed to the community members of the study, consisting of a sample of the commercial banks of Jordan. (175) Questionnaires had been collected of (130) distributed. These were statistically processes using descriptive statistics and correlation coefficients. The results of the study showed a statistically significant role among disclosure governance, and the operational risk management in the commercial banks of Jordan. In light of these findings the study recommended the need to disclose all relative important information, in addition to those established by the law or international standards, on time to ensure timely reception of information to all stakeholders.