واقع تطبيق التدقيق الداخلي المبنى على المخاطر في الشركات المساهمة العامة الفلسطينية
Date
2018-07-29
Authors
بسام محمد سليم بنات
BASSAM MOHAMMED SALEEM BANAT
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
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.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation