Document Details
|
Document Type |
: |
Thesis |
|
Document Title |
: |
" FACTORS AFFECTING THE IMPROVEMENT OF THE PERFORMANCE AND EFFICIENCY OF THE INTERNAL AUDIT UNITS . " العوامل المؤثرة على تحسين أداء وكفاءة وحدات المراجعة الداخلية " |
|
Subject |
: |
Faculty of Economics and Administration |
|
Document Language |
: |
Arabic |
|
Abstract |
: |
This study aims at recognizing the factors affecting the performance of internal auditing in the Saudi joint-stock companies. The inference method is used through discovering the data of literature review, scientific researches and essays, also the researcher uses the analytical descriptive method through designing a questionnaire distributed among the managers and internal auditors working in the internal auditing units of the Saudi shareholding companies, where 174 questionnaires were distributed among 70 companies, either by distributing the study tool in paper or electronically. The number of the returned questionnaires is 113, 13 of which are excluded because they are not fit for analysis, therefore the number of ready questionnaires 100, and in turn, the ratio of the valid questionnaires in comparison with the received ones is 88%, but the ratio of the valid questionnaires in comparison with the distributed ones is 57%,The researcher uses SPSS to analyze the data and reply the study hypothesis.
The researcher reaches a number of the results: it is very important that the internal auditor has full knowledge of the internal bylaws and regulations of the company in order to able applying the relevant terms and conditions, moreover, providing the internal auditor with probable work environment contributes efficiently in improving his performance. The study, also, discovers that it is very essential to support the internal auditor independence, which is one of the main factors to assess any auditing process. To provide the internal auditor with the necessary scientific programs and practical activities in addition to the computer programs, will develop his performance and give him chance to enhance his work efficiency in comparison with the manual methods.
In accordance with the study results, the researcher puts a number of recommendations, one important of which is to make further field researches about the most important problems, and consider the obstacles facing the internal auditing units, the necessary solutions, and it is important for the internal auditor to highly consider the notions and principles related to the internal auditing through attending qualification training courses. |
|
Supervisor |
: |
Dr. Talal Sjini |
|
Thesis Type |
: |
Master Thesis |
|
Publishing Year |
: |
1440 AH
2018 AD |
|
Added Date |
: |
Monday, November 19, 2018 |
|
Researchers
| شهد فيصل باعامر | BaAmir, Shahd Faisal | Researcher | Master | |
|
Back To Researches Page
|