مجالات مساهمة المراجعة الإدارية في خدمة الإدارة و ترشيد قراراتها و قياس الكفاءة و الفاعلية و تقييم الأداء للوظيفة الإدارية بالشركات المساهمة العامة الفلسطينية : دراسة لآراء عينة من مديري الشركات المساهمة، المراجعين الداخليين، المراجعين الخارجيين في قطاع غزة

الملخص EN

This study aims at identifying the contribution fields of managerial auditing to serve the management.

The rationalization of its decisions, measuring the efficiency, effectiveness and evaluating the performance of the managerial job at the Palestinian General Corporations in Gaza Province, Palestine.

To achieve these objectives, a questionnaire has been developed, depending on previous studies and theoretical studies Consisted from four parts, distributed to the Managers of Corporations, internal auditors and external auditors.

The questionnaires were (149).

The results of this study showing that the managerial auditing did not achieve a sufficient importance from accounting and auditing professional associations in Gaza Province, as a result there is unacceptable concept such as the financial auditing.

Because of the distinctive nature of the managerial auditing work in measuring the efficiency, effectiveness and evaluating the performance of the economic establishments, it is preferable to utilize the “team System” in providing consulting services.

The two researchers introduced a set of recommendations, the most important from them : the necessity to find out an integrated system for auditing the activities of the projects, through the financial auditing, the Income Statement and the Balance Sheet can be verified.

Through the managerial auditing the measuring of efficiency, effectiveness and evaluating the performance can be achieved.

The Professional Associations of Accounting and Auditing in Gaza Province must develop the instructions and standards related to the measurement of efficiency, effectiveness and the evaluating of performance for the economic projects.