أثر استقلالية المدقق الداخلي على تحسين تقييم المخاطر في الشركات الصناعية الكويتية

Abstract EN

This study aimed to demonstrate the impact of the independence of the internal auditor on improving risk assessment in Kuwaiti industrial companies, and to achieve the goal of the study, it was conducted on a sample consisting of (120) internal auditors working in industrial companies listed on the Kuwaiti Stock Exchange, where a questionnaire was distributed to them containing (16) paragraphs to collect necessary data.

The results of the analysis showed that there is a statistically significant effect of the independence of the internal auditor with its dimensions (independence in appearance, independence of mind) on improving the risk assessment of public shareholding industrial companies in Kuwait, and also showed that there is a statistically significant effect of the independence in appearance of the internal auditor on improving the risk assessment, as well as the existence of a statistically significant impact of the independence of mind of internal auditor on improving the risk assessment of public shareholding industrial companies in Kuwait, and the study recommended the need to support the general trend of the independence of the internal auditor to have a greater impact on risk assessment, especially since the contemporary trend of professional councils and large companies is supported This independence to contribute in a comprehensive manner to improving the quality of internal audit, with its implications for the work and activities of the company in general.