تأثير تطبيق حوكمة الشركات على جودة التدقيق الداخلي للشركات المدرجة في بورصة فلسطين
صفوت صلاح مجاهد مجاهد
safwat salah mujahed mujahed
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.
المحاسبة والضرائب , Accounting & Taxation