أثر الالتزام بمتطلبات تبليغ نتائج التدقيق الداخلي في ضوء المعيار الدولي (2400)‎ على تحسين فعالية ممارسات الحوكمة : دراسة ميدانية لآراء بعض المدققين الداخليين

الملخص EN

This study aims to determine the impact of adherence to internal audit reporting requirements, in order to improve the effectiveness of governance under International Internal Auditing Standard No.

2400.

For the purpose of achieving the objectives of the study, the descriptive and analytical curriculum was adopted, where all data on internal audit reporting requirements were designed and distributed to a sample of internal auditors.

The study found a stronger correlation and impact between the study's variables compared to each requirement of the international standard (2400).