أثر المراجعة الداخلية في تطبيق مبادئ الحوكمة : دراسة ميدانية في البنوك التجارية العاملة بالجمهورية اليمنية

الملخص EN

The study aimed to measure the impact of internal audit on applying governance principles in commercial banks in the republic of Yemen using analytical descriptive method and a questionnaire as tools for data collection.

The data collected was analysed using the statistical package for social sciences (SPSS).

the study used the comprehensive inventory method to select the sample.

it was divided into an introduction and two sections, i.e.

the theoretical framework and the field framework.

the study reached a set of results, the most important of which are: the existence of a positive impact of internal audit in applying the principles of governance.

also, there are basic variables of which the positive impact of internal audit is determined in applying governance principles, the most important of which are : providing internal audit information and the availability of the institutional structure for internal audit.

the study also found that the variables of internal audit and the application of governance principles are available to a high degree in general with a decrease in the implementation of some internal audit tasks, as well as a low level in the application of some governance principles.