معوقات تطبيق معايير منهج سيجما ستة في إدارات المراجعة الداخلية في البنوك التجارية السعودية : دراسة ميدانية استكشافية

الملخص EN

The aim of this research is to identify the implementation barriers of Six Sigma methodology standards to improve the quality of internal audit in commercial Saudi banks and to identify the obstacles of applying this approach.

To achieve this, a positivist methodological approach has been applied.

Based on the chosen methodological approach, themes were employed to formulate the research questions.

A questionnaire was developed, with questions revolving around these themes, which was distributed to a random sample of internal auditors, members of the audit committees of commercial banks, external auditors, and employees of the General Administration of Banking Supervision at the Saudi Arabian Monetary Agency.

The results show a number of obstacles facing the implementation of Six Sigma standards.

These most significant obstacles are the absence of experts and consultants able to teach Six Sigma methodology, the absence of higher management support, the absence of a qualified staff to understand and apply Six Sigma methodology and the absence of training programs.

Finally, the research calls for raising the awareness towards six sigma methodology benefits and importance