Abstract
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Keywords
Government Entities
Independence and Objectivity
Internal Audit
internal audit effectiveness
organizational structure
Abstract
Abstract : The study aims to analyze and identify obstacles affecting the effectiveness of internal audit units in Saudi government entities and rank them by importance. A quantitative descriptive approach was used, employing a questionnaire for internal audit staff, administrators, and external auditors in Riyadh. A purposive sample of 68 responses was collected out of 100 distributed questionnaires to ensure diverse specialties and experiences. Results showed that the organizational structure of internal audit is supported by senior management and directly reports to the highest authority, with an audit manual and a clear separation of responsibilities between internal audit and other departments. No conflicts of interest were found between internal auditors and audited departments, ensuring objectivity. The study emphasized the importance of continuous training, academic qualifications, and appropriate staffing levels. Recommendations included enhancing the scientific and professional qualifications of internal audit staff.
Keywords
المراجعة الداخلية، فاعلية المراجعة الداخلية، الوحدات الحكومية، الهيكل التنظيمي، الاستقلالية والموضوعية