دراسة تحليلية للعوامل المؤثرة على استقلال و موضوعية المراجع الداخلي
Other Title(s)
Analytical study of factors affecting the independence and objectivity of the internal auditor
Author
Source
مجلة المختار للعلوم الاقتصادية
Issue
Vol. 5, Issue 9 (30 Jun. 2018), pp.34-65, 32 p.
Publisher
Omar al-Mukhtar University Faculty of Economics
Publication Date
2018-06-30
Country of Publication
Libya
No. of Pages
32
Main Subjects
Abstract AR
The study aimed to analyse the studies that dealt with independence and objectivity in the internal audit function and draw the most important conclusions and recommendations.
To achieve this objective, the researcher dealt with the study and analysis; the function of internal auditing in terms of its concept, objectives, scope of work, independence and objectivity in the internal audit function, and the most important factors affecting the independence and objectivity of the internal auditor.
The most important Egyptian publications related to the internal audit function were also extrapolated.
This study concluded that the independence of the internal auditor is important for the performance of his work objectively, and therefore the quality of the internal audit, where independence is considered one of its elements.
The researcher concluded that there are many factors that affect the independence and objectivity of the internal auditor are: organizational status of internal audit, the internal auditor’s dual role as a provider of assurance and consulting activities,internal audit’s involvement in risk management,the use of internal audit as a training ground for managers,outsourcing and co-sourcing of internal audit activitiesand internal auditor competence
American Psychological Association (APA)
هيبة، حميدة عبد القادر عمر. 2018. دراسة تحليلية للعوامل المؤثرة على استقلال و موضوعية المراجع الداخلي. مجلة المختار للعلوم الاقتصادية،مج. 5، ع. 9، ص ص. 34-65.
https://search.emarefa.net/detail/BIM-1131962
Modern Language Association (MLA)
هيبة، حميدة عبد القادر عمر. دراسة تحليلية للعوامل المؤثرة على استقلال و موضوعية المراجع الداخلي. مجلة المختار للعلوم الاقتصادية مج. 5، ع. 9 (2018)، ص ص. 34-65.
https://search.emarefa.net/detail/BIM-1131962
American Medical Association (AMA)
هيبة، حميدة عبد القادر عمر. دراسة تحليلية للعوامل المؤثرة على استقلال و موضوعية المراجع الداخلي. مجلة المختار للعلوم الاقتصادية. 2018. مج. 5، ع. 9، ص ص. 34-65.
https://search.emarefa.net/detail/BIM-1131962
Data Type
Journal Articles
Language
Arabic
Notes
Record ID
BIM-1131962