Document Details

Document Type : Thesis 
Document Title :
“THE ROLE OF INTELLECTUAL CAPITAL IN IMPROVING THE EFFICIENCY OF THE APPLICATION OF THE INTERNAL AUDITING STANDARDS” A FIELD STUDY ON THE COMMERCIAL BANKS IN SAUDI ARABIA
"دور رأس المال الفكري في تحسين كفاءة تطبيق معايير المراجعة الداخلية " دراسة ميدانية على البنوك التجارية في المملكة العربية السعودية
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The Role of Intellectual Capital in Improving the Application Efficiency of Internal Auditing Standards in the Commercial Banks of Saudi Arabia: An Empirical Study By: Hadeel Abdullah Al-Harbi Advisor :Dr. Fahdah Al-Sediri This research aims to shed lights on the role and significance of intellectual capital in improving the application efficiency of internal auditing standards in the commercial banks in the Kingdom of Saudi Arabia by identifying the relationship between human capital, structural capital and relational capital and between improving the application efficiency of internal auditing standards in such banks. To that end, the Positive Theory approach has been employed. This approach relies on exploring, explaining and predicting a certain phenomenon through reviewing previous research as well as understanding the status quo of the phenomenon in order to reach definitions and to identify the dependent and independent variables of the phenomenon under study. Based on ideas drawn from this methodological approach, the researcher has identified a number of secondary hypotheses originating from the primary hypothesis. The hypotheses were tested using a questionnaire that has been adapted from previous literature on intellectual capital. The questionnaire included several measures for each hypothesis. The research has found that there was some kind of agreement among the study sample (internal auditors and members of the audit committees in the Saudi commercial banks) on the existence of the intellectual capital components in the Saudi commercial banks, and on the application efficiency of the internal auditing standards. Moreover, it has been found there is attention paid by the banks management to recruit highly qualified human resources whose qualifications and experiences commensurate with the responsibilities entrusted to them and enable them to perform their duties efficiently and effectively. 
Supervisor : Dr. Fadah al-Sudairy 
Thesis Type : Master Thesis 
Publishing Year : 1440 AH
2019 AD 
Added Date : Sunday, March 31, 2019 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
هديل عبدالله الحربيAlharbi, Hadeel AbdullahResearcherMaster 

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