مشكلات المراجعة الداخلية في قطاع الأعمال السعودي

الملخص EN

The purpose of this study is to identify the most important problems facing the internal auditing in the business sector in the Kingdom of Saudi Arabia and put forward a set of recommendations.

To achieve this goal the related literature was highlighted and discussed and then questionnaire was developed and distributed to a sample of internal auditors.

A total of (350) questionnaire were distributed from which (252) were collected representing 72% of the total questionnaires distributed.

The empirical result showed that there are a number of problems facing the internal auditing in the business sector in the Kingdom among which was the difficulty in attracting qualified internal auditors to carry out the audit as well as low wages and lack of relevance of the effort done by the internal auditor.

The study ends up with a number of recommendations, of which the most important were: accelerating the establishment of the Saudi Institute of Internal Auditors and undertaking more studies related to the subject of the study.