It was clear from the recent financial scandals and fraud law suits in the international and regional firms that the internal control in general isn't as strong as should and that there are some weaknesses that led to this outcome and that why we are interested to investigate the internal control and the internal observation systems in the listed Palestinian corporations to put the lights on the real reasons and causes for such problem.
Many researchers and observers believe that one of the main reasons for such problem is the insufficient reliance on the function of the internal auditor and not assigning this function with its real importance in the companies, especially if we consider how significant is this function becomes as the companies are getting larger and the operations are extending to be more in terms of the volume and the complexity and more importantly the competition is getting tougher among the companies.
The internal audit is consider to be a type of the observational procedures that can be used to assess the effectiveness of the other observational and audit procedures and that is why many researchers consider it as the core of concentration in the audit hierarchy that supplement the other tools in ensuring these tools ability to safeguard the companies' assets, make sure about the fairness of the financial data and encourage the commitment in the managerial policies. [...]
Inhaltsverzeichnis (Table of Contents)
- Chapter One Proposal contents
- Introduction:
- Statement of the problem:
- Objectives:
- Main objective
- Specific objectives:
- Significance of the project:
- Scope and limitations of the project:
- Research Methodology:
- Related work:
- Time table:
- Chapter Two Introduction to
- Section one: Introduction to Internal Audit.
- Introduction:………………….
- Internal audit definition:
- The development of internal auditing:
- The internal auditing as an independent job:
- The types of the internal auditing:
- The difference between internal and external audit:
- Outsourcing to do an internal audit function:
- Section two: The importance and the role of the internal audit.
- Benefits of Internal Audit.
- The importance of internal audit in adding value:
- Objectives and scope of internal audit:
- Internal audit quality:.
- Chapter Three The role of internal audit in
- Section one: The role of internal auditor in designing and testing internal
- Internal Control:
- Fraud Detection by Internal Auditor:.
- Section Two: Risk management and internal auditing.
- The concept of risk and management techniques:
- The role of internal audit in risk management:
- Section Three: The relationship between internal auditing and evaluation of
- The concept of measuring efficiency and effectiveness: .
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This study aims to understand the role of internal auditing in enhancing both financial and managerial performance within Palestinian corporations. It explores the factors that may limit the effectiveness of internal auditing departments, including the business environment, auditor qualifications, relevant laws and regulations, and corporate commitment to compliance. The research aims to highlight the current state of internal auditing in Palestine and identify necessary improvements for future effectiveness.
- The role of internal audit in enhancing financial and managerial performance.
- Factors limiting the effectiveness of internal auditing departments.
- The impact of the business environment on internal audit effectiveness.
- The relationship between internal auditing and corporate governance.
- The importance of internal audit in risk management and control.
Zusammenfassung der Kapitel (Chapter Summaries)
Chapter One outlines the research proposal, including the problem statement, objectives, significance, scope, methodology, related work, and timeline. Chapter Two provides a comprehensive introduction to internal auditing, covering its definition, development, types, independence, and differences from external auditing. It also explores the importance and role of internal auditing, including its benefits, value-adding capabilities, objectives, and quality considerations. Chapter Three delves into the specific role of internal auditing in performance enhancement. This includes its involvement in designing and testing internal controls, fraud detection, risk management, and evaluating efficiency and effectiveness.
Schlüsselwörter (Keywords)
This research focuses on the impact of internal auditing on financial and managerial performance in Palestinian corporations. Key concepts include internal control, risk management, efficiency and effectiveness evaluation, corporate governance, and the role of the internal auditor in enhancing organizational performance. The study aims to provide insights into the current state of internal auditing in Palestine and identify areas for improvement.
- Citar trabajo
- Shakir Al-ghalayini (Autor), Mohammed A. Keshta (Autor), Thabet M. Hassan (Autor), 2013, The Effect of the Internal Auditing on Financial Performance, Múnich, GRIN Verlag, https://www.grin.com/document/296106
