الرضا الوظيفي للمراجع الداخلي : دراسة ميدانية على المراجعين الداخليين في المملكة العربية السعودية

الملخص EN

The present study aimed to identify the extent of job satisfaction for the internal auditor in the Kingdom of Saudi Arabia where the relationship of the internal auditor with the organization is a complex relationship where on the one hand they must have a sense of independence and objectivity in the performance of their responsibilities and on the other hand their work depends on those who review their work.

The population of study are members of the Saudi Association of Internal Auditors.

The researcher used the electronic questionnaire as a tool to collect data that was distributed to and the researcher has reached 330 questionnaires.

The results of this study contribute to understanding the factors affecting job satisfaction of the internal auditor in the Kingdom of Saudi Arabia in order to find ways to improve and development career and retain professional competencies.

The study concluded that the professional and organizational conflict decreased, the study found 55.1% indicating that the internal audit report was submitted to the audit committee, and the objectives of the internal audit agreed with the goals of the organization, as the sample items agreed that salaries are the primary source for obtaining income, and 57.6% asserted that they do not match the volume of work that Assigned by the internal auditor.

The study recommended that professional organizations and associations should provide greater support to the profession of internal auditing and the utility of the role of the internal auditor more in line with the internal auditing standards issued by the American Institute of Internal Auditors and providing objective criteria for evaluating the performance of the internal auditor and reformulating the salary structure in proportion to the effort made and developing incentive methods, as well as strengthening, developing and improving the relationship with the internal auditor through appreciation and continuous cooperation and notifying them that they belong to the organization and not working in it only.