Evaluation performance of the internal Auditing Units ...
Transcript of Evaluation performance of the internal Auditing Units ...
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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
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IASB
أجهزة التدقيق الداخلي لمعايير العاهتفي ظل ا
م باى تىفيق نجن .م عباس محود يعبد المهد.م.أجاهعت البصرة / كليت الادارة والاقتصاد
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IIA
CIA
أجهزة التدقيق الداخلي في ظل المعايير العاهت
باى تىفيق نجن . م.م عبدالمهدي عباس محود.م.أالبصرة جاهعت/ كليت الادارة والاقتصاد
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INTERNET
2
10
:
t
test
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spss
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Van
(Control of Judgement performance in Auditing – an Empirical study)
Colbert
Furnishing a context for internal Audit work
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(Ramamoorti)
Robert B.
MilneandArthur E. Hald
Arthur E Hald 1944
Robert B. Milne, 1945
IIA
IIA
Victor Z. Brink
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IIACIA
1968
CIA
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IAASB*
www.theiia.org.
7
* ISACIAASB
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Van
10
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IIA
IASB
IASB
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Arens & Loebbecke
MutchlerIIA2001
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Jane & Kelsey
Van
25
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Priwitt
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IIA
Ratliff & Reding
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35)
2000
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210
SPSS
t
بنىد انعار انعايت
نهخذلك انذاخه
الانحراف انىسط انحساب
انعاري
tلت
انحسىبت
انعنىت
000. 13.26 247. 1.459الاسخملانت
انصلاحاث وانسؤوناث
انخىنت
1.203 .180 8.03 .000
انعنات انهنت وبرايج
ححسن اننىعت
1.233 .225 7.40 .000
77. 28. 346. 1.014انكفاءة انفنت
1.459
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.247
t – test
1.2031.233t8.037.40
1.014.346
t.28
t
انعار انعايت
نهخذلك
انذاخه
انخصنف انىظف
انصلاحاث الاسخملانت
وانسؤوناث
انخىنت
انعنات انهنت
وبرايج
ححسن
اننىعت
انكفاءة انفنت
الادارة انعها
952. 1.285 1.326 1.585انخىسط انحساب
294. 202. 209. 208.الانحراف انعاري
t 8.416 4.669 4.243 -.485لت
641. 003. 002. 000. انعنىت
انحاسبن
1.050 1.237 1.193 1.381انخىسط انحساب
335. 257. 182. 242.ري الانحراف انعا
t 8.766 5.906 5.139 .842لت
406. 000. 000. 000. انعنىت
انذلمن انذاخهن
`96. 1.181 1.130 1.578انخىسط انحساب
9.251E-02 .133 .429 216.الانحراف انعاري
t 8.876 4.685 4.530 -.301لت
769. 001. 001. 000. انعنىت
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. حسبج ين باناث انذراست: درانص
1.585t8.416
1.326t4.669
.952t
-.485
t
انعار انعايت
نهخذلك انذاخه
نىع انسخشفى
انصلاحاث الاسخملانت
وانسؤوناث
انخىنت
انعنات انهنت
وبرايج ححسن
اننىعت
انكفاءة انفنت
يسخشفى انبصرة انعاو
1.013 1.285 1.231 1.533انخىسط انحساب
305. 157. 160. 200.الانحراف انعاري
t 12.443 6.758 8.514 .200لت
844. 000. 000. 000.انعنىت
يسخشفى انخعه
1.133 1.321 1.261 1.568نخىسط انحساب ا
292. 184. 175. 226.الانحراف انعاري
t 10.040 5.974 6.971 1.831لت
087. 000. 000. 000.انعنىت
يسخشفى انىانء انعاو
868. 1.038 1.084 1.202انخىسط انحساب
434. 263. 176. 153.الانحراف انعاري
t 4.757 1.719 .526 -1.095لت
295. 608. 111. 000.انعنىت
حسبج ين باناث انذراست : انصذر
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21.533t
12.44
1.285t8.513
1.231t6.758
1.013t.200
1.133t
1.831
1.202
t4.757
1.084t1.719
1.038.868
1t-1.095
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بنىد المعايير العامت
للتدقيق الداخلي
الصلاحياث الاستقلاليت
والمسؤولياث
العنايت المهنيت
وبرامج تحسين
النىعيت
الكفاءة الفنيت
**0.758 **0.742 **0.681 **0.639قيمت معامل الارتباط
0.01
0.01
0.758
0.01
0.742
0.6810.639
انعار انعايت
ق انذاخه نهخذل
انذرجت انىظفت
انصلاحاث الاسخملانت
وانسؤوناث
انعنات انهنت
وبرايج ححسن
اننىعت
انكفاءة انفنت
*696. 463. *702. 614.الادارة انعها
**769. **860. **689. **667.انحاسببن
**921. 340. **793. *705.انذلمن انذاخهن
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0.01
0.05
.702
.6960.05
.463.614
.860.769
0.01
.6890.667
.921
.7930.01
.7050.05
.340
انعار انعايت
حذلك انذاخه نم
نىع انسخشفى
انصلاحاث الاسخملانت
وانسؤوناث
انعنات انهنت
وبرايج
انخحسن
نهنىعت
انكفاءة انفنت
**693. 380. *432. **554.يسخشفى انبصرة انعاو
**719. 482. *501. 356.يسخشفى انصذر انخعه
**874. **853. **879. 464.يسخشفى انىانئ انعاو
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.693**.554**
0.01.432
0.05
.380
.719**0.01
.501*0.05
.482.356
.879**
.874**
.853**0.01
.464
0.010.05
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( 14)جذول رلى
ىضح الانحذار انخذرج لأثر انعار انعايت نهخذلك انذاخه يجخعت عهى انفاعهت
انعار انعايت
نهخذلك
انذاخه
يجخعت
R2 f لتt
انعنات انهنت الاسخملانت
وبرايج
ححسن
اننىعت
ت انكفاءة انفن
لت الانحذار
انخذرج
.950 315.664 11.418 10.930 15.779
315.664.950
15.779
11.418
10.930
R2 f T
.453 42.406 6.512 .000
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42.406.453
6.512
( 16)جذول رلى
الانحذار انبسط لأثر انعار انعايت نهخذلك انذاخه عهى فاعهت الاداء حسب انخصنف انىظف
انعار
انعايت
لك نهخذ
انذاخه
انخصنف انىظف
انصلاحاث الاسخملانت
وانسؤوناث
انعنات انهنت
وبرايج
ححسن
اننىعت
انكفاءة انفنت
الادارة انعها
412. 102. 420. 287.يخىسطاث انربعاث
F 4.228 6.793 1.910 6.595
T 2.056 2.606 1.382 2.568
037. 209. 035. 079.انعنىت
انحاسبن
578. 731. 456. 425.يخىسطاث انربعاث
F 23.215 26.155 82.352 42.059
T 4.818 5.114 9.075 6.485
000. 000. 000. 000.انعنىت
انذلمن انذاخهن
831. 017. 588. 441.يخىسطاث انربعاث
F 8.877 15.258 1.173 50.089
T 2.979 3.906 1.083 7.077
000. 307. 004. 015.عنىت انى
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6.793
6.595.412
4.2281.910
82.352
9.075
42.0590.05
26.15523.215
.456.425
50.089.831
7.07715.258
0.05
8.877
1.173
2.9791.083
( 17)جذول رلى
ثر انعار انعايت نهخذلك انذاخه عهى فاعهت الاداء حسب نىع انسخشفى الانحذار انبسط لأ
انعار
انعايت
نهخذلك
انذاخه
نىع انسخشفى
انصلاحاث الاسخملانت
وانسؤوناث
انعنات انهنت
وبرايج ححسن
اننىعت
انكفاءة انفنت
حشفى انبصرة انعاو يس
R2
.273 .146 .102 .454
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F 8.877 4.597 3.386 18.451
T 2.979 2.144 1.840 4.295
000. 081. 045. 007.انعنىت
يسخشفى انصذر انخعه
R2
.064 .198 .177 .482
F 2.028 4.696 4.233 14.961
T 1.424 2.167 2.057 3.868
002. 059. 048. 176.انعنىت
يسخشفى انىانئ انعاو
R2
.144 .752 .702 .743
F 3.020 37.475 29.331 35.711
T 1.738 6.122 5.416 5.976
000. 000. 000. 110.انعنىت
18.451.454
8.877
0.05
4.597
3.386
14.961.482
0.05
4.6964.2332.028
37.47535.711
29.331
.702
3.020
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14
62
6
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%33.3%31.3
%39
%9.8
%49
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prospects", IIA, Altamonte Springs, 2003, P:5.
Ramamoorti
Ramamoorti
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Mutchler
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39Ruud, T. Flemming