أثر إجراءات التدقيق الداخلي على جودة المعلومات المحاسبية في البنوك التجارية الكويتية

الملخص EN

This study aimed to show the impact of internal audit procedures on achieving the qualitative characteristics of accounting information on the financial reports in Kuwaiti commercial banks.

The study population were the internal auditors of Kuwaiti commercial banks (n=5).

The descriptive-analytical approach was used to distribute the questionnaires (n=59).

The response rate was 79.7% (n=47).

The data were analysed by SPSS program version 24 (IBM, Chicago, IL, USA).

This study found that the internal audit procedures have an effect on the producing of the financial lists at the Kuwaiti commercial banks.

These lists are relevant and reliable and can be relied upon making the decisions at the Kuwaiti commercial banks.

This study recommends that Kuwaiti commercial banks must abide by the accounting rules and policies, which released from the international accounting standards, which will result in producing reliable and appropriate data by whose interested in the economics of Kuwaiti commercial banks.