Document Details

Document Type : Thesis 
Document Title :
THE ROLE OF INTERNAL AUDIT IN THE GOVERNANCE OF SAUDI PUBLIC SECTOR INSTITUTIONS: AN EMPIRICAL STUDY
دور المراجعة الداخلية في حوكمة مؤسسات القطاع العام (دراسة ميدانية في المملكة العربية السعودية)
 
Subject : Faculty of Economics and Management 
Document Language : Arabic 
Abstract : The study aimed to identify the role of internal audit in the governance of public sector institutions and link it to Vision 2030, with the impact future of audit on governance in this sector. The researcher used the theoretical inductive method, based on previous studies published in the specialized practical journals. In practical, the researcher used the practical inductive approach of extrapolating data and information through the questionnaire distributed to the research sample. The research sample consisted randomly of internal auditors, and faculty members (112) internal and academic auditors from ministries, institutions and government bodies. After analysis the sample responses by using the statistical program (SPSS). The study reached to the following results: Most of the ministries and government institutions have established internal audit units, most of the employees of the internal audit units adhere to the internal audit standards, providing correct information with the highest level of credibility and accuracy, and presenting it to the applicants according to clear and organized procedures. Internal laws for financial irregularities without regard to the social and organizational status of the violator, achieves the principle of transparency. The existence of effective internal audit units in ministries and government institutions helps in the continuous development of controls. It is noted that there are deficiencies within the internal audit units in the application of controls against those who abused the power for personal gain, and the adoption of the element of efficiency. The Academy achieves the objectives of the professional conduct of the internal auditor and most of the employees of the internal audit units exert the necessary professional care. The number of years of experience does not affect the performance of the internal audit department. Problems that reflect the ambition of Vision 2030, and the activation of the accountability 
Supervisor : Dr. Tillal Bin Ibrahim Aurabi Sajeeni 
Thesis Type : Master Thesis 
Publishing Year : 1441 AH
2020 AD 
Added Date : Tuesday, June 9, 2020 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
سارة عبدالرحمن العصيميAl-Osaimi, Sarah AbdurrahmanResearcherMaster 

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