أثر الرضا الوظيفي للمدققين الداخليين على جودة التدقيق الداخلي : دراسة ميدانية لعينة من دوائر وزارتي التربية و التعليم العالي

الملخص EN

The research summarizes that it consists of two variables, namely, job satisfaction and the quality of internal auditing.

therefore, the theoretical framework of the research included the concept of job satisfaction and its importance and the factors affecting on degree of satisfaction for employees and internal auditors in particular, and stand on its importance in improving employee performance, thus achieving the goals of the institution, which is one of the most important matters, With regard to the dependent variable, the quality of internal auditing it was dealt with in terms of concept and the most important factors affecting its achievement, and finally, the research hypotheses were tested for Clarify the relationship and influence between research variables, to reach results and recommendations to solve the research problem, the sample chosen by the researcher is the employees of the internal audit divisions and departments working in the departments of the Ministries of Education and Higher Education, the research reached a set of results, the most important of which are: 1.

There is a very strong positive moral relationship between job satisfaction and the quality of the internal audit of the departments of the Ministries of Education and Higher Education, and this means that the more interest is in the axis of job satisfaction, the greater the quality of the audit, and there is also a statistically significant effect of job satisfaction on the quality of the audit.2.

The promotion is not granted to the internal auditors on the basis of performance and competence in each of the departments of the Ministries of Education, where the question regarding the granting of promotion was given at the lowest arithmetic average The most important research recommendations: 1.

The internal auditors should be specialists and hold a certificate in the field of accounting and auditing and not to encroachment on the specialization, as this has an impact on the quality of internal audit.2.

The necessity to improve the salaries of internal auditors working in the public sector, as salaries have a significant impact in exerting effort and ultimately improving the quality of internal auditing.3.

Working on improving the internal work environment of lighting, cooling and heating, and granting promotions to internal auditors on the basis of efficiency and performance.