ABSTRACT The objective of this study is to investigate the commitment of the government hospitals to internal auditing standards that were issued by the internal Auditing standard Board (IASB) in an attempt to explore the efficiency of the internal audit units in these hospitals. In order to achieve the objective of this study the researchers depend on two methods, the first one is a case study and the second is a qustionnaire list. Descriptive statistical techniques such as t-test, standard deviation and means were applied. The finding of the study show that there is a weakness of effectiveness resulting from weakness of commitment to standards that achieve high efficiency, and there is significant effect of personal factors of the sample on the effectiveness more than audit unit factors.The study recommended that to raise comperehension / unders tandiny level, by establishing specialized symposium, supporting, auditing knowledge, and experience to extend the duties of internal auditing. Evaluation performance of the internal Auditing Units Under the Public Internal Auditing Standards a study on a sample of Government hospital’s in Basrah city
47
Embed
Evaluation performance of the internal Auditing Units ...
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
ABSTRACT
The objective of this study is to investigate the commitment of
the government hospitals to internal auditing standards that were
issued by the internal Auditing standard Board (IASB) in an attempt
to explore the efficiency of the internal audit units in these hospitals.
In order to achieve the objective of this study the researchers
depend on two methods, the first one is a case study and the second
is a qustionnaire list. Descriptive statistical techniques such as t-test,
standard deviation and means were applied.
The finding of the study show that there is a weakness of
effectiveness resulting from weakness of commitment to standards
that achieve high efficiency, and there is significant effect of
personal factors of the sample on the effectiveness more than audit
unit factors.The study recommended that to raise comperehension /
unders tandiny level, by establishing specialized symposium,
supporting, auditing knowledge, and experience to extend the duties
of internal auditing.
Evaluation performance of the internal Auditing Units Under the Public Internal
Auditing Standards a study on a sample of Government
hospital’s in Basrah city
IASB
أجهزة التدقيق الداخلي لمعايير العاهتفي ظل ا
م باى تىفيق نجن .م عباس محود يعبد المهد.م.أجاهعت البصرة / كليت الادارة والاقتصاد