أثر المراجعة الداخلية على اتخاذ القرارات في الشركات السعودية

الملخص EN

This paper aims to identify the impact of internal review on management's decision-making in Saudi companies.

To achieve this goal, we use the descriptive analytical approach, a questioner is distributed to a sample of (94) internal auditors, financial managers, and accountants in Saudi companies.

The sample is selected in a random manner.

The main results of our study are as follow, there is a statistically positive impact of internal audit tools and procedures on management's decision-making in Saudi companies.

Further, there is a statistically positive impact of the internal audit team on management's decision-making in Saudi companies.

Our recommendations are, to Apply a clear internal review procedures for employees in Saudi companies.

In forming a committee or team for internal review, the members of this committee must be homogeneous and work in a team spirit.

Management of Saudi companies must ensure that employees have the necessary knowledge to implement the decisions assigned to them.