أثر الصلابة النفسية على كفاءة الأحكام و القرارات المتعلقة بتنفيذ إجراءات المراجعة : دراسة تطبيقية على مراجعي الحسابات في ديوان الرقابة المالية و الإدارية بقطاع غزة

الملخص EN

This research aims at presenting the concept and the factors of psychological hardness which include four factors» job commitment, dominance and control, challenge , endurance and stead fasting.

The application of these factors lead to the competence in the executions of the auditing procurers.

The researcher explained the judgments and decisions connected with the auditing and he also explained the most important fields in which fraud can happen and which need psychological hardness to enable the auditor to make the right judgments and decision.

To achieve the objectives of study and testing its hypotheses, it uses descriptive analytical approach and conducted empirical study on auditors of financial and Administrative control Bureau.

A questionnaire was prepared and distributed on a sample of 55 auditors to explore the effects of these factors on the judgments and decisions connected with the executions of the auditing procurers.

The study found that there is a significant effect for these four factors on the executions of the auditing procurers.

The study recommended the need to the attention of audit institutions to strengthen factors of psychological hardness; within training programmes for Auditors to improve the efficiency of judgements and decisions in all areas of auditing.The study recommended audit institutions to strengthen factors of psychological hardness for auditors through training programs to improve the efficiency of judgments and decisions in auditing