مشكلات المراجعة الداخلية في قطاع الأعمال السعودي
Other Title(s)
Internal auditing problems in the Saudi business sector : exploratory study
Author
القرني، أحمد بن عبد القادر إبراهيم
Source
Issue
Vol. 16, Issue 2 (31 Dec. 2013)
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2013-12-31
Country of Publication
Bahrain
Main Subjects
Financial and Accounting Sciences
Abstract 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.
American Psychological Association (APA)
القرني، أحمد بن عبد القادر إبراهيم. 2013. مشكلات المراجعة الداخلية في قطاع الأعمال السعودي. المجلة العربية للمحاسبة،مج. 16، ع. 2.
https://search.emarefa.net/detail/BIM-683465
Modern Language Association (MLA)
القرني، أحمد بن عبد القادر إبراهيم. مشكلات المراجعة الداخلية في قطاع الأعمال السعودي. المجلة العربية للمحاسبة مج. 16، ع. 2 (كانون الأول 2013).
https://search.emarefa.net/detail/BIM-683465
American Medical Association (AMA)
القرني، أحمد بن عبد القادر إبراهيم. مشكلات المراجعة الداخلية في قطاع الأعمال السعودي. المجلة العربية للمحاسبة. 2013. مج. 16، ع. 2.
https://search.emarefa.net/detail/BIM-683465
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 156-157
Record ID
BIM-683465