مدى مساهمة وظيفة التدقيق الداخلي في ضبط الأداء المالي و الإداري في هيئات الحكم المحلي بقطاع غزة : دراسة تطبيقية تحليلية

Abstract EN

This study aimed to identify the extent of the contribution of the internal auditing to the adjustment of the financial and administrative performance in the local government bodies in Gaza Strip, with a review of the concept of internal auditing and its importance, objectives and principles.

To achieve the objectives of the study and to test the hypotheses, the researcher adopted the literature of relevant previous studies to collect data through which secondary data were obtained that formed the theoretical framework for the study.

The empirical framework included a questionnaire fit to the theme of the study and its hypotheses using the method of comprehensive inclusion, where the researcher distributed (50) questionnaires to all internal auditors in the local government bodies ; (40) questionnaires, (80 %) have been obtained.

The study used the descriptive statistical analysis method (SPSS) to describe and analyze the variables of the study and to test the hypotheses.

The most important findings of the study include : the clarity of the role of the internal auditing to the adjustment of the financial and administrative performance, where internal auditors show commitment to the standards of internal auditing, which is independent through the independence of its organizational structure from the executive management.

There is need to expand this job to include checking the efficiency and effectiveness of workers, and the influence of specialized scientific and practical efficiency on the field of internal auditing.

The findings also include that the separation of powers or duties between the internal auditors can achieve precision in the financial and managerial statements, and that a separate section of the internal auditing can lead to an increase in the quality of the output, and that the commitment of internal auditors to apply the auditing standards does not vary by the organizational variables.

The most important recommendations include: 1- the need to follow the technical developments of the international standards of the internal auditing, 2- working on the continuity of strengthening the elements of the internal auditing to be able to carry out the duties perfectly, 3- there should be a legal obligation of the Ministry of Local Government to implement the standards of internal auditing in the local government bodies, 4- the Internal Audit Department should have technical specialization, and 5- the need for a Palestinian Society of Internal Auditors.