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The Impact of Internal Auditor Professional Competence on the Effectiveness of Internal Control
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Journal Article
The Impact of Internal Auditor Professional Competence on the Effectiveness of Internal Control
2024
Overview
Purpose: measuring the impact of internal auditor professional competence such as (academic qualifications, professional certificates and experience of internal auditor) on the effectiveness of internal control., The methodology: The researcher relied on an empirical study through questionnaire to collect data related to the research hypotheses according to the variables of each hypothesis that were distributed to three categories(auditors of accounting and auditing offices, internal auditors, external auditors and university professors specialized in auditing)., The findings: the researcher reached to important findings for both theoretical and practical fields as follows:- the internal auditor professional competence which represented on (academic qualifications, professional certificates and experience of internal auditor) has a positive effect on the effectiveness of internal control. This means that the higher academic qualifications, professional certificates, and experience of the internal auditor, the higher the effectiveness of internal control, and this ensure that internal auditor professional competences have a positive relationship with the effectiveness of internal controls. The study recommended hiring of auditors who have the qualifications, professional certificates and sufficient experience in order to increase the chances of discovering errors, fraud and risks to enhance the quality of internal control.
Publisher
جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
Subject
