واقع تطبيق التدقيق الداخلي المبنى على المخاطر في الشركات المساهمة العامة الفلسطينية
Risk-based internal auditing among the Palestinian joint stock companies listed in Palestine Exchange
بسام محمد سليم بنات
BASSAM MOHAMMED SALEEM BANAT
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The study aimed to investigate the extent to which risk-based internal auditing is applied in the Palestinian joint stock companies listed in Palestine Exchange. The study approached the literature as a multi-dimensional phenomenon، which addressed both theoretical and applied research. The significance of this recent study is the first، which dealt with this theme، to the author knowledge، which in turn encourages other researchers to work on further research on this important issue. The study adopted the quantitative research approach using the survey method. The questionnaire is appropriate for the exploratory nature of the research، which consists of 41-items that was divided into six sub-scales. The target population consists of internal auditors in the Palestinian joint stock companies listed in Palestine Exchange، that includes 53 internal auditors. The collected data was statistically analyzed using the statistical package for social sciences (SPSS). The findings revealed that the participants experienced a moderate level of the risk-based internal auditing application in the Palestinian joint stock companies listed in Palestine Exchange. The mean scores and standard deviation were (M 3.44 SD 68.74) The results of the study revealed significant statistical differences in the risk-based internal auditing application among the internal auditors due to educational level,major,and the company's no statistical significant differences were found in the rest of the study variables. These findings confirm the value of risk-based internal auditing in the Palestinian companies in general, and in these listed in Palestine Exchange in particular، and recommend the need for these companies to adopt a risk-based auditing approach; the need to continue developing the internal auditing profession through the continuous training programs; the follow up of the recent developments on this profession to address the ever-renewable risks; and finally, further research is essential in the area of risk-based internal auditing using the qualitative research design.