متطلبات تحسين أداء التدقيق الداخلي في شركة نفط الجنوب : بحث مستل

الملخص EN

This research aims to recognize the requirements to improve the performance of the internal audit، especially, the existence of the Department of effective and powerful Internal Audit would strengthen and fortifies the prepared reports, which will lead the administration to make decisions based on sound basis.

In order to achieve the objectives of this study and test its hypotheses, it has been studied and analyzed the reality work of Internal Audit Department, beside a questionnaire been distributed among personnel working in that department at South Oil Company ( full survey), the researchers use Statistical Analytic Program (SPSS) in analyzing data and test hypotheses.

The most important results the study provided, to establish audit committees that conduct the auditing as in many countries, and professional organizations and legal rules that occur professional internal auditing, revision and development even keep pace with development which will consequently lead to enhance and improve the efficiency of the Internal Audit