Document Details

Document Type : Thesis 
Document Title :
The Effectiveness of Internal Audit and Control to Governance the Public Sector Units in Saudi Arabia - A Field study -
فعالية المراجعة والرقابة الداخلية في حوكمة وحدات القطاع العام بالمملكة العربية السعودية- دراسة ميدانية
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : This study aimed to measure the effectiveness of internal auditing and control in the governance of the public sector units through studying internal control and auditing systems, which aim to make optimum use of the available resources of the public sector units as a mechanism to help achieving the effectiveness use of these systems. The researcher used the inductive analysis approach in collecting data from the literature view, scientific researches, articles and dissertations. The researcher also used the descriptive analytical method to collect data through a questionnaire specifically prepared for this purpose. The sample of this study consists of 280 individuals working in academic universities, in the Department of Accounting and Auditing, and to the internal auditors working in the governmental organizations and ministries. The researcher used the statistical analysis program (SPSS) to analyze the data and answer the questions of the study. The study found a range of results, including: • There are statistically significant differences at the level of significance (0.05) between the answers of the respondents approving that these regulations ensure the use of available resources in order to achieve the objectives that justify the creation of the internal control and auditing unit. • There is a statistically significant relationship at the level of significance (0.05) between the fact that the systems of control and auditing ensure the use of available resources in order to achieve the objectives that justify the creation of the control and auditing unit and the fact that the internal control and auditing unit ensure the achievement of the objectives of governance of public sector units. • There is no statistically significant differences at the level of significance (0.05) between the average of both academic qualifications, scientific specialization and years of experience of members of the sample and between the fact that the internal control and auditing unit ensure the achievement of the objectives of governance of public sector units, the clarification of systems of the internal control and auditing units in the public sector, and ensure that these systems use the resources available to achieve the objectives that justify the creation of internal control and auditing unit. • The hypothesis that “the internal control and auditing systems ensure the use of the resources available in order to achieve the objectives that justify the creation of the internal control and auditing unit” is true. • The hypothesis that “internal control and auditing ensure the achievement of the objectives of governance of the public sector units” is true. The study concluded with a set of recommendations, including: • The need of activating the auditing function in supporting governance applications. • Focusing on specialized seminars, training courses and internal auditors rehabilitation in the public sector units and support their independence. • Further development of internal auditing standards in the governance of public sector units. 
Supervisor : dr. Talal Bin Ibrahim Al Arabi 
Thesis Type : Master Thesis 
Publishing Year : 1435 AH
2014 AD 
Added Date : Sunday, May 18, 2014 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
فادية عبد الرحمن باقيسBagais, Fadiah AbdulrahmanResearcherMaster 

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 36940.pdf pdf 

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