Do you want to publish a course? Click here

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_

1640   0   65   0 ( 0 )
 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




Ask ChatGPT about the research

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
rate research

Read More

The research aims to identify the level of organizational culture prevailing in Tishreen University, and the level of management innovation at the administrative staff, the study of the relationship between organizational culture and achieve the pr evailing management innovation at the administrative staff at the university. Adopted Find descriptive approach and included the research community all administrative staff in Tishreen University's (1119) administratively, and the sample was determined using the statistical sample law amounted to (286) administrative distributed the questionnaire to them and returned them (231) the identification of, and response rate ( 80.77%). And the adoption of appropriate statistical methods was the most important results that have been reached: *The level of organizational culture prevailing in Tishreen University is the high level and the relative importance (75.16%). *The administrative creativity level of the administrative staff at Tishreen University is a high level with respect to problem-solving and decision-making, and the ability to change, and encourage creativity. *Contribute to organizational culture prevailing at Tishreen University in achieving administrative creativity, where (67.2%) of the developments in the achievement of administrative creativity interpreted by the prevailing organizational culture changes.
This research aims to study the role of salesman within two dimensions (ethics, manners, behaviors, and skills, efficiency of selling) in achieving client loyalty. To do this, a questionnaire was developed, and interviews were done with pharmacists, researcher used descriptive approach in data collection.
The study aimed at evaluating the success of Tartos Port Container Terminal investing by the private sector in promoting its operational and financial performance. The study analyzed the operational and financial indicators for the Container Terminal before and after the entrance of the private sector. The period of the study started from 2004 until 2010 by considering 2007 an intermediate year. The study used the appropriate statistical methods such as t- test and Mann Whitney Test for comparing the performance of the terminal before and after the entrance of the private sector. The study found significant improvement of operational and liquidity indicators and significant decrease of leverage and profitability indicators, and some notable recommendations were the necessary of doing some reforms on the public sector companies which can increase the flexibility and the speed of the decisions making process, and the possibility of relying on privatization and public private partnership to fix some public sector enterprises that became unable to compete with the private sector.
The purpose of this study was to know the impact of material incentives in achieving of organizational effectiveness through the adoption of indicators of job satisfaction and organizational loyalty. We used the statistical program (spssv20) for hypotheses testing and analyze of the results of the study sample, which consists of 120 employees in the Commercial Bank of Syria, public administration.
The purpose of this study is to investigate the role of internal auditing units in managing risks in Jordanian insurance corporations. To achieve the objective of this study, a survey questionnaire consisting of the three sections: Risk assignments، risk assessment and risk responsiveness was distributed.
comments
Fetching comments Fetching comments
Sign in to be able to follow your search criteria
mircosoft-partner

هل ترغب بارسال اشعارات عن اخر التحديثات في شمرا-اكاديميا