تقييم آليات جودة التدقيق الداخلي في العتبات المقدسة : دراسة استطلاعة لعينة من الأكاديمين المختصصين و كذلك العاملين في العتبات المقدسة

Abstract EN

This study aims to identify the audit quality standards and the concept of internal audit، and procedures، and field work in the holy sites، through the assessment of internal audit in the holy sites and learn about the concept of internal audit quality، nature and objectives and the most basic ingredients that help in raising the efficiency of the audit of those thresholds work.

The importance of this study، the importance of internal audit quality and through the main role of internal audit in the maintenance of the assets of the holy shrines and durability as well as proceed thresholds، by maintaining the financial resources and improve the efficiency and effectiveness of the control systems، and researchers used the descriptive method in theory and statistical analysis in the practical side and developed for this purpose a questionnaire consisted of four axes and reached a set of conclusions، including: that there is a clear impact of the proposed indicators audit quality in the questionnaire on the quality of auditing in the holy sites، as was the impact of the civil indicator of the quality of work performance checksum first and then index Second، work performance، and index objectivity Thirdly، the index piety Fourthly، the researchers took a number of recommendations، most notably activating the role of internal control in the holy sites and the development of audit procedures and provide staff audit specialist