العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة
Internal audit has become one of the most important instruments that helps organizations control their functions and achieve their goals, and it has gained international attention by setting international standards for internal auditing. The research paper aims mainly to identify the factors affecti...
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my-usim-ddms-13055 |
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uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
| collection |
USIM Institutional Repository |
| language |
other |
| topic |
Auditing Internal Auditing Internal |
| spellingShingle |
Auditing Internal Auditing Internal Hussain Khalil Ashemsi العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة |
| description |
Internal audit has become one of the most important instruments that helps organizations control their functions and achieve their goals, and it has gained international attention by setting international standards for internal auditing. The research paper aims mainly to identify the factors affecting the efficiency of internal audit in the government sector in the Emirate of Dubai, the United Arab Emirates, through measuring the degree of compatibility of its internal audit practices with the International Standards for the Professional Practice of Internal audit issued by the Institute of Internal Auditors (IIA) in 2017. The research population consisted of auditors working in the internal audit units in the Government of Dubai, which consist of 46 departments, authorities, institutions, and government centers. To achieve the objectives of the research and examine its hypotheses, the research adopted the descriptive analytical approach, and the quantitative method using a questionnaire specifically designed as the main tool for collecting primary data and information, besides the qualitative method by conducting interviews with a number of managers of internal audit units and asking them questions and then analyzing the answers. Among the most important findings of the research: There is a statistically significant effect of the personal qualities of the internal auditor on the efficiency of internal audit in the government sector in the Emirate of Dubai (Direct effect), while the support for top-level management and organizational culture has no statistical significance, and their impact on the efficiency of internal audit in the government sector in Dubai is weak as a direct effect. However, it was found that there is a positive effect between the personal characteristics of the internal auditor and the support of top-level management with organizational culture, on the effectiveness of internal auditing, through the mediation relationship with compliance with internal audit standards. Thus, when the mediation complied with the international audit standards, the impact of the personal qualities, and values of the internal auditor as well as the support of top-level management and organizational culture increases the efficiency of internal audit.
Furthermore, the interviews indicated the impact of the internal auditor’s personal qualities on the efficiency of internal audit, the most important of such qualities include honesty, integrity, impartiality, objectivity, accuracy, academic qualification, and professional certificates. In addition, the support of top-level management enhances the independence of the internal auditor and is important for implementing the recommendations of audit reports. As well as the efficiency of the organizational culture by applying transparency, accountability, and the separation of tasks and powers. Moreover, it was found that government sectors apply international standards reasonably. The study contributed to confirming that the more attention paid to the personal qualities and values of internal auditors, the higher the efficiency of internal auditing, On the other hand, there are risks threatening the independence of the internal auditor, such as: lack of competencies and limited expertise. However, there is a positive role for international standards in motivating government organizations in the Emirate of Dubai to follow and implement of normative requirements in the standards of the qualities required for internal auditors. |
| format |
Thesis |
| author |
Hussain Khalil Ashemsi |
| author_facet |
Hussain Khalil Ashemsi |
| author_sort |
Hussain Khalil Ashemsi |
| title |
العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة |
| title_short |
العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة |
| title_full |
العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة |
| title_fullStr |
العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة |
| title_full_unstemmed |
العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة |
| title_sort |
العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة |
| granting_institution |
Universiti Sains Islam Malaysia |
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my-usim-ddms-130552024-05-29T18:40:17Z العوامل المؤثرة فاعلية التدقيق التدقيق الداخلي في القطاع الحكومي في إمارة دبي بدولة الإمارات العربية لمتحدة Hussain Khalil Ashemsi Internal audit has become one of the most important instruments that helps organizations control their functions and achieve their goals, and it has gained international attention by setting international standards for internal auditing. The research paper aims mainly to identify the factors affecting the efficiency of internal audit in the government sector in the Emirate of Dubai, the United Arab Emirates, through measuring the degree of compatibility of its internal audit practices with the International Standards for the Professional Practice of Internal audit issued by the Institute of Internal Auditors (IIA) in 2017. The research population consisted of auditors working in the internal audit units in the Government of Dubai, which consist of 46 departments, authorities, institutions, and government centers. To achieve the objectives of the research and examine its hypotheses, the research adopted the descriptive analytical approach, and the quantitative method using a questionnaire specifically designed as the main tool for collecting primary data and information, besides the qualitative method by conducting interviews with a number of managers of internal audit units and asking them questions and then analyzing the answers. Among the most important findings of the research: There is a statistically significant effect of the personal qualities of the internal auditor on the efficiency of internal audit in the government sector in the Emirate of Dubai (Direct effect), while the support for top-level management and organizational culture has no statistical significance, and their impact on the efficiency of internal audit in the government sector in Dubai is weak as a direct effect. However, it was found that there is a positive effect between the personal characteristics of the internal auditor and the support of top-level management with organizational culture, on the effectiveness of internal auditing, through the mediation relationship with compliance with internal audit standards. Thus, when the mediation complied with the international audit standards, the impact of the personal qualities, and values of the internal auditor as well as the support of top-level management and organizational culture increases the efficiency of internal audit. Furthermore, the interviews indicated the impact of the internal auditor’s personal qualities on the efficiency of internal audit, the most important of such qualities include honesty, integrity, impartiality, objectivity, accuracy, academic qualification, and professional certificates. In addition, the support of top-level management enhances the independence of the internal auditor and is important for implementing the recommendations of audit reports. As well as the efficiency of the organizational culture by applying transparency, accountability, and the separation of tasks and powers. Moreover, it was found that government sectors apply international standards reasonably. The study contributed to confirming that the more attention paid to the personal qualities and values of internal auditors, the higher the efficiency of internal auditing, On the other hand, there are risks threatening the independence of the internal auditor, such as: lack of competencies and limited expertise. However, there is a positive role for international standards in motivating government organizations in the Emirate of Dubai to follow and implement of normative requirements in the standards of the qualities required for internal auditors. Universiti Sains Islam Malaysia 2022-01 Thesis other https://oarep.usim.edu.my/handle/123456789/13055 https://oarep.usim.edu.my/bitstreams/246eae5e-1b56-49a7-8f1b-248055ba6a5c/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/6051868a-e71e-4b33-b0a9-efeb2e7d99c6/download d02fd0527deea3f092b364d85d76a690 https://oarep.usim.edu.my/bitstreams/de408e2d-cf99-41d7-82b2-0b82d2f5b1f7/download 689aa4c2ecc601b188e24e8835568a0d https://oarep.usim.edu.my/bitstreams/201acc97-8459-4847-9b93-60aac02f2f8f/download eb15ddccd9c2d06a958f32748705c8ae https://oarep.usim.edu.my/bitstreams/eef88903-0fd8-4e02-9809-26d428f033e3/download 006612d3d55b454b5d453b6472518d47 https://oarep.usim.edu.my/bitstreams/f2d3fc84-55da-4617-9b95-838bb8f279d5/download 56204cf98568284b94357fb818ee33dc https://oarep.usim.edu.my/bitstreams/0d723132-7307-49a2-a82e-101f14d28605/download 49341abe04c300ec39b8f471ddc19794 https://oarep.usim.edu.my/bitstreams/df051aa2-1fa5-4e78-8440-9303e4b7e91b/download 76d0a2428edb96cddb390f4ca4d79c5b https://oarep.usim.edu.my/bitstreams/65423531-ea2d-448c-a40b-059f919db035/download 6e12a4105763a0b94904abd8add71e47 https://oarep.usim.edu.my/bitstreams/3fd3dccf-bdf5-4169-ac71-accccfcb4f6e/download 0531184960bb925e486c94129de68c8d https://oarep.usim.edu.my/bitstreams/954c4023-1a6e-4580-a761-d52adca86612/download f02520e560179323337ff199536cf906 https://oarep.usim.edu.my/bitstreams/dcdc2c6b-d07c-4d57-9e4b-c60b636192dc/download 7fff7a5486d67229aa3a970c9cb008a8 https://oarep.usim.edu.my/bitstreams/4627be27-ad68-4b84-9125-df9c505fa6d8/download 7da4cc705ac3034a1bc9a92e780ad7ab https://oarep.usim.edu.my/bitstreams/d0f5abd9-39a8-4167-894b-f06dc4b30ded/download ad36b2d1eb5703ab9a1a846b88b05a4a https://oarep.usim.edu.my/bitstreams/078609a5-96c3-4061-a907-b6b78bd494d0/download 060fff79d5740ea45c42838ab75fc404 https://oarep.usim.edu.my/bitstreams/f816e79f-4c4d-4472-b00e-845e72243473/download 25d771b128ecb899582190f9f1b9e44c https://oarep.usim.edu.my/bitstreams/aa7301c6-6b14-49b3-9fba-e5642359b291/download 1ff33faf43580dcba9770a4007fc5d79 https://oarep.usim.edu.my/bitstreams/c3c14131-bc41-4632-b090-3aa15150685b/download 3ba9de5e15d887bc6aba078c3b4af7ab https://oarep.usim.edu.my/bitstreams/edd5a0e6-93c6-479e-8c4e-b8579e4e94c9/download 146a181bb571e1aaba50e258635e12b7 https://oarep.usim.edu.my/bitstreams/cd1a5c4c-da62-47fb-9b69-d976680eacbb/download 5e47820422bd4d8621dbf70142d03823 https://oarep.usim.edu.my/bitstreams/14793bf3-7b04-465a-b3b5-c5868664ca8d/download e499aa3030dbfdd6111fe7504e8a8cac Auditing, Internal Auditing, Internal--United Arab Emirates |