الأساليب المستخدمة من قبل مجلس الإدارة في دعم إدارة المراجعة الداخلية : بحث استطلاعي لآراء عينة من المراجعين الداخليين في المملكة العربية السعودية

الملخص EN

The research aimed to identify the most important styles used by boards of directors to support internal audit administration in companies operating in the public and semi-public and private sectors in the Kingdom of Saudi Arabia, during the different stages of the internal audit process.

In describing the reality, the research counted on a survey of the opinions of (66) internal auditors, as a questionnaire was designed and distributed after its arbitration to the internal auditors in the sectors under research, the research used some descriptive statistics measures to analyze the data and draw conclusions.

In this, the research concluded with a set of results, including: Granting the chief executive of internal audit sufficient authority to communicate results and reports on an ongoing basis, It is considered among the most important styles used by the Board of Directors to support the internal audit administration in the planning stage of the audit process, and among the least used styles at this stage is the approval of the budget for the internal audit administration, and the important styles during the implementation stage of the audit is the granting of authority to access books and records.

The styles less used at this stage are coordination between the risk management and the internal audit administration, As for the follow-up stage of the audit process, among the used important styles is to support the implementation of recommendations and discuss the results of the audit, and the least used is the formal guarantee that the results of the audit will not be modified and changed.