العلاقة بين جودة المراجعة الداخلية و حوكمة الشركات : دراسة ميدانية على شركات المساهمة السعودية

الملخص EN

The study aimed to identify the relationship between the quality of internal audit and corporate governance in the Kingdom of Saudi Arabia through determining the most important factors affecting the quality of internal auditing and the extent of reflection on improving corporate governance.

The study was conducted on a sample drawn from two categories: (30) members of audit committees in Saudi listed companies, and (62) external auditor, the total participants were (92).

In order to identify the priority of these factors the study used Arithmetic Mean and Standard Deviation.

In addition, the study used Mann-Whitney Test to state whether there were any significant statistical differences between the study sample individuals' trends based on different positions.

The study results revealed that "Internal Auditor Efficiency" factor is the most important factor affecting the quality of internal audit which lead to improving corporate governance, followed by "Quality of work Performance" factor, and at last "Objectivity & Independence".

The study showed that there were significant statistical differences between members of audit committees in Saudi listed companies and external auditors around the most important factors of internal audit quality leading to improving corporate governance.