Document Details

Document Type : Thesis 
Document Title :
The Effect of Internal Control Components on the Effectiveness of Audit program : and Empirical Study in Saudi Arabia
تأثير مكونات الرقابة الداخلية على كفاءة برنامج المراجعة دراسة ميدانية في المملكة العربية السعودية
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : This study aims to identify the effectivenss of the internal control components on the audit program, through the solicitation of the opinions of professional auditors in the audit offices licensed to practice the profession. To achieve the objective of the study, a questionnaire was prepared and distributed on the (44) audit firms licensed to practice the profession in Jeddah. The study relied on inductive and descriptive approach to answer the hypotheses of the study and obtain the results. The study found that there is a considerable commitment to the requirements of the control environment, risk assessment and control procedures which inevitably affects the decisions of auditor when determining the type, timing and extent of audit procedures. The study also, showed that the most prominent elements that demonstrate a very high degree of commitment to provide an information and communication system is the existence of organizational structure of the Accounting Department which is characterized by clarity and simplicity. The opinions of the sample related to the commitment to monitor the activities demonstrated that the most important elements is the existence of policies and procedures which are clear to take appropriate corrective actions. The study recommended the need to subdue the internal control. internal audit system, and the department of risk managment to inspection by the management, of the entity. 
Supervisor : Dr. Yousef A. Basodan 
Thesis Type : Master Thesis 
Publishing Year : 1437 AH
2016 AD 
Added Date : Monday, July 25, 2016 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
أحلام سعيد محمدMahammed, Ahlam SaeedResearcherMaster 

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