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The role of the organizational dependence of the internal auditor in achieving his professional independence _ a field study on the public sector _

دور تبعية المدقّق الداخلي التنظيميّة في تحقيق استقلاليّته المهنية _ دراسة مسحية في القطاع العامّ_

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 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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This research aims to verify the role of the organizational dependence of the internal auditor in achieving his professional independence on the administrative and economic public sector in Syria by filling in a questionnaire distributed to a random sample of employees in different sites and centers. The results of the field study confirm the validity of all study hypotheses which say that the internal auditor must be related to one of the parties proposed by the study which are: the Board of Directors, the central body of supervision and inspection, the Central Agency for Financial Control. However The internal auditor dependence to the central body of supervision and inspection had greater attention by the study sample, with a focus on the appointment process, which represents the biggest threat to the professional independence of the internal auditor from the viewpoint of the study samples.



References used
The Institute of Internal Auditors. " International Standards For The Professional Practice Of Internal Auditing (Standards)". 2013. P.3
International Federation Of Accounting."Handbook Of International Quality Control, Auditing, Review, Other Assurance, and related services pronouncements". International Auditing and Assurance Standards Board, Part 1.2010. P.21
Australian National Audit Office. " Public Sector Internal Audit, An Investment In Assurance And Business Improvement, Better practice Guid". September.2007. p.4
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