Deanship of Graduate Studies | Researches | THE RELATIONSHIP BETWEEN THE QUALITY OF INTERNAL AUDIT AND CORPORATE GOVERNANCE: AN EMPIRICAL STUDY ON SAUDI LISTED COMPANIES

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Deanship of Graduate Studies

Document Details

Document Type	:	Thesis
Document Title	:	THE RELATIONSHIP BETWEEN THE QUALITY OF INTERNAL AUDIT AND CORPORATE GOVERNANCE: AN EMPIRICAL STUDY ON SAUDI LISTED COMPANIES العلاقة بين جودة المراجعة الداخلية و حوكمة الشركا تدراسة ميدانية على شركات المساهمة السعودية
Subject	:	Faculty of Economics and Management - Department of Accounting
Document Language	:	Arabic
Abstract	:	The study aimed to identify the relationship between the quality of internal audit and corporate governance in the Kingdom of Saudi Arabia through determining the most important factors affecting on the quality of internal auditing and the extent of its reflection on improving corporate governance. The study was conducted on a sample of two categories: (30) members of audit committees in Saudi listed companies, and (62) external auditors, the sum of participants were (92). In order to identify the priority of these factors, the study used Arithmetic Mean and Standard Deviation. In addition, the study used Mann-Whitney Test to state whether there were any significant statistical differences between the study sample individuals' trends based on different positions. The study results revealed that "Internal Auditor Efficiency" is the most important factor affecting the quality of internal audit which lead to improving corporate governance, followed by "Quality of work Performance" and at last "Objectivity & Independence". The study assured that there were significant statistical differences between members of audit committees in Saudi listed companies and external auditors around the most important factors of internal audit quality leading to improving corporate governance.
Supervisor	:	dr.Abdulatif Mohamed Basheikh
Thesis Type	:	Master Thesis
Publishing Year	:	1432 AH 2011 AD
Added Date	:	Saturday, October 29, 2011

Researchers

Researcher Name (Arabic)	Researcher Name (English)	Researcher Type	Dr Grade	Email
محمد علوي بلفقيه	Balfaqih, Mohammed Alawi	Researcher	Master

Files

File Name	Type	Description
31188.pdf	pdf

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