تأثير تطبيق حوكمة الشركات على جودة التدقيق الداخلي للشركات المدرجة في بورصة فلسطين
Date
2017-08-28
Authors
صفوت صلاح مجاهد مجاهد
safwat salah mujahed mujahed
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
This study aimed to identifying the effect of applying corporate governance on the internal
audit quality for companies listed on the Palestinian Exchange.
The study was conducted (29) companies listed on the Palestine Stock Exchange out of
(48) companies, In order to achieve the objectives of the study, the study was conducted on
a sample of (23) companies listed on the Palestine Stock Exchange. The researcher used
the descriptive approach, where the questionnaire was adopted as a data collection tool.
The Statistical Package For The Social Sciences (SPSS) was used to analyze the results.
The study found the most important results:
The set of rules of governance (application of the rules of the general assembly meeting,
the application of the rules of shareholders' rights, the application of the rules of
management of the company, the application of the rules of auditing, the application of the
rules of other stakeholders, and the application of the rules of disclosure and transparency)
were all good in terms of their application in companies listed on the Palestine Stock
Exchange, and The level of quality of internal audit according to (eligibility, objectivity,
independence, quality of work performance and scope of work) was good, and it was found
that the eligibility on the quality of internal audit was ranked first. Therefore, the strongest
effect of governance on the quality of internal auditing was through the auditor's eligibility
component, which is the level of the internal auditor's knowledge, the professional
certificates, the knowledge, skills and experience necessary for him, and it was found an
interest in the internal audit of the public shareholding companies in terms of the quality of
the work performance and the scope of work. The second and third ranking were the
impact on the quality of the internal audit. This is a positive sign as governance affects the
quality of work performance and the scope of work. Therefore, the application of
governance leads to increased quality of internal audit.According to the study results, the researcher recommends several recommendations:
The need for the Capital Market Authority in the Palestine Stock Exchange to increase
attention to the application of the rules of corporate governance because of the
expected future effects, And to work on knowledge of the new conceptual
developments of governance and its relationship with the internal audit of companies in
order to clearly define the internal auditor's powers and more attention to the
application of corporate governance due to its obvious impact on the quality of internal
audit, And the need to pay more attention to internal auditing, especially in companies
listed on the Palestine Stock Exchange, and attention to the eligibility of the auditor
and the need to put persons qualified scientifically and practically in the profession of
internal audit for its apparent impact on the quality of the audit, The concerned
institutions such as the Monetary Authority, the Ministry of Economy and the Palestine
Stock Exchange should play an effective supervisory role in the listed companies to
ensure that these companies adhere to the principles of governance.
Keywords: Corporate Governance, Palestinian Governance Code, Internal Audit, Internal
Audit Quality, Public Shareholding Companies in Palestine.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation
Citation
مجاهد، صفوت صلاح. (2017). تأثير تطبيق حوكمة الشركات على جودة التدقيق الداخلي للشركات المدرجة في بورصة فلسطين [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.
https://arab-scholars.com/80ea5c