دور المراجعة الخارجية في تطوير مستوى الأداء الاستراتيجي للمنظمات : دراسة ميدانية

Abstract EN

Strategic planning is the modern tool for achieving the aspiration of senior management, and for the success of the strategic planning process to be achieved at the organization level, there must be a tool that monitors, audits and measures the level of the organization's strategic performance, and the research seeks to highlight the role of external auditing in developing the level of strategic performance of organizations through the external auditor, Where the external review can represent one of the important tools for developing and judging the organization's strategic performance, Where the researcher used a random sample in the field study that includes academics in some Saudi universities and some companies that practice strategic planning through questionnaires prepared and through theoretical and field study the research concluded: - That there is a strong and significant correlation between the presence of an external audit team - in different specialties: accounting, administrative, and financial - and developing the level of strategic performance of the organization, and this is according to the results of the field study.

- There is a strong and significant correlation between the study of the organization’s current strategic position and the development of the organization’s strategic performance level, according to the results of the field study.

- There is a strong and significant correlation between the choice of the best alternatives through management and their follow-up through the external auditor and the development of the level of strategic performance of the organization, according to the results of the field study.