Business risk assessment using client strategy analysis approach in order to increase the efficiency and effectiveness of the audit process

Other Title(s)

قياس خطر الأعمال باستخدام مدخل تحليل الاستراتيجية بغرض رفع كفاءة و فاعلية عملية المراجعة : دراسة على مكاتب التدقيق في قطاع غزة

Joint Authors

Nashwan, Iskandar M.
al-Khalidi, Nahid N.
Kullab, Amani I.

Source

Journal of Economics and Administrative Science

Issue

Vol. 24, Issue 103 (30 Apr. 2018), pp.43-85, 43 p.

Publisher

University of Baghdad College of Administration and Economics

Publication Date

2018-04-30

Country of Publication

Iraq

No. of Pages

43

Main Subjects

Economics & Business Administration

Abstract EN

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process.

A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted.

A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (64 offices).

A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and collected.

The data were analyzed using (SPSS).

The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process.

American Psychological Association (APA)

al-Khalidi, Nahid N.& Nashwan, Iskandar M.& Kullab, Amani I.. 2018. Business risk assessment using client strategy analysis approach in order to increase the efficiency and effectiveness of the audit process. Journal of Economics and Administrative Science،Vol. 24, no. 103, pp.43-85.
https://search.emarefa.net/detail/BIM-835750

Modern Language Association (MLA)

al-Khalidi, Nahid N.…[et al.]. Business risk assessment using client strategy analysis approach in order to increase the efficiency and effectiveness of the audit process. Journal of Economics and Administrative Science Vol. 24, no. 103 (2018), pp.43-85.
https://search.emarefa.net/detail/BIM-835750

American Medical Association (AMA)

al-Khalidi, Nahid N.& Nashwan, Iskandar M.& Kullab, Amani I.. Business risk assessment using client strategy analysis approach in order to increase the efficiency and effectiveness of the audit process. Journal of Economics and Administrative Science. 2018. Vol. 24, no. 103, pp.43-85.
https://search.emarefa.net/detail/BIM-835750

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 83-84

Record ID

BIM-835750