المراجعة الداخلية كأحد آليات حوكمة الشركات و دورها في تضييق فجوة التوقعات في المراجعة في الشركات المساهمة العامة اليمنية

الملخص EN

The study aimed to study and analyze the concept of corporate governance ; and the concept of the expectations gap in auditing; as well as explaining the role of the internal audit as one of corporate governance mechanisms in an attempt to narrow the expectation gap.

The study adopted the historical, deductive, inductive, and descriptive methods.

To collect the data, a questionnaire had been prepared and distributed to a sample of internal auditors and accountants in the Yemeni public shareholding companies.

The Statistical Package for Social Sciences (SPSS) had been used to compute and analyze the data.

The study main findings indicated that the independence and strengthening of the internal control system within the company and the rehabilitation and training of personnel help to narrow the expectations gap in auditing.

The study main recommendations call for appointing the internal auditors according to professional qualifications that related to the specialization in accounting and auditing.

Also, the study calls for spreading the awareness of the concept of corporate governance and its importance among all companies’ employees.

Besides, full independence should be granted to the internal control, inspection and auditing in all public joint stock companies; while the audit committee should be independent and belongs to an independent supervisory board.