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Document Type |
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Thesis |
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Document Title |
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The Role and Importance of Social Audit in Achieving the Objectives of Corporate Governance in the Kingdom of Saudi Arabia An Exploratory Study دور وأهمية المراجعة الاجتماعية في تحقيق أهداف الحوكمة في المملكة العربية السعودية |
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Subject |
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aculty of Economics and Management - Department of Accounting |
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Document Language |
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Arabic |
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Abstract |
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Companies are one of the most important tools which achieves prosperity and wealth for the communities. Therefore, they are set up to serve the communities. They must have responsibilities toward their societies. Grappling with challenges of development requires an integrated approach to developing. As a result of the evolution of corporate responsibility and economic units in the expansion of the concept of governance to include social, economic , political and environmental as well as legal aspects and financial and accounting firms .
The importance of social audit of governance is promoting disclosure, transparency and accountability. In terms that assume a neutral party to make sure of the validity and accuracy of social information increases the confidence in the social performance of the installations. Also, it shows of stakeholders on the social performance and enhance accountability which contributes to improve the performance of social facilities.
This study aims to find out the function and importance of social audit in achieving the goals of governance in Saudi Arabia . I have achieved the goal of the study by polling auditors who are in the audit offices professional that have licensed to practice the profession. I have prepared and distributed questionnaires to the audit firms in the city of Jeddah. They are forty two review offices. This study based on inductive and deductive approach to answer the questions of the study and access to the result.
Based on this study: most of the sample of the study do not have a specific and a clear concept about social audit. In addition, they believe that social audit is complementary to financial review . For more, Most of the sample of the study believe that who do the social audit is a group of people from different disciplines such as accountants and auditors. Additionally, most of the study sample have a plan and procedures for social audit, and they apply when they do the social audit. The is an important and necessary for governance in order to achieve social responsibility and affect social audit in supporting and activating the principles of corporate governance and the achievement of its goals.
Finally, the study shows the need to subdue installations to social audit and financial audit as part of a comprehensive review. Also, it shows the need of adopting the Saudi Organization for Certified Public Accountants issuing special standard audit social. This special standard determines the audit objectives, scope of social, how to report them, what are aspects of the knowledge, what are the experiences needed to, how to promoting conferences seminars to exchange views about social audit importance which contributes to increased awareness, activate their function. Furthermore, it is very important to add roles the list of corporate .governance to recognize publishing the social reports. |
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Supervisor |
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dr.Amal |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1436 AH
2014 AD |
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Added Date |
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Thursday, November 27, 2014 |
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Researchers
| سفانة علي الجهني | Al Jehani, Safana Ali | Researcher | Master | |
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