THE ROLE OF INTERNAL AUDIT IN EVALUATING THE PERFORMANCE EFFECTIVENESS IN SAUDI ARABIA'S PRIVATE EDUCATIONAL INSTITUTIONS (A CASE STUDY OF ONAIZH COLLEGES)
Keywords:
Internal Audit, Performance Evaluation, Performance EffectivenessAbstract
The research problem was that despite the qualification and development witnessed by the Onaizh Colleges in the Kingdom of Saudi Arabia, the evaluation of their performance requires the application of the internal audit system in a proper manner, because the internal audit plays a positive role in evaluating performance. One of the most important findings of the study is that the application of internal auditing Contributes to evaluating performance efficiency and effectiveness in Onaizh Colleges. As well as the proper application of internal auditing contributes to achieving the desired and planned in Onaizh Colleges and clearly contributes to finding appropriate solutions to administrative problems and proposing appropriate alternatives. The Internal audit is a tool to rationalize performance by clarifying weaknesses and shortcomings.
The study came out with many recommendations, the most important of which are:
The necessity of granting the internal audit department complete independence and enabling it to perform its duties in order to achieve administrative and financial control so that the institution achieves its planned goals, with the need to apply internal audit properly in order to achieve efficiency and effectiveness of performance in Onaizh colleges.
References
Mahmoud, H. and Farraj, Th. 1997, Administrative Review and Performance Evaluation, Cairo House, 2, p. 18, Cairo, Egypt.
Muhammad Farah Abdel Halim, Internal Audit in Sudanese Banks, First Arab Conference, Cairo, September 2005, p. 268.
Muhammad Saeed Al-Shennawi, The Origins of Revision, (Banha: DT, 1989), p. 93.
Wajdi Hamid Hegazy, The Origins of Internal Audit, (University Education House, 2010), p. 25.
Dr. Ibrahim, C, 1983 AD, Administrative Review, Arab Culture House, p. 45, Cairo, Egypt.
Dr. Al-Hawari, m, 1977, Studies in Review, Gharib Library, i 1, p. 8, Cairo, Egypt.
Dr. Al-Sabban, m, 1988, The Scientific Origins of Revision between Theory and Practice, Dar Al-Nahda Al-Arabiya, i, p. 21, Cairo, Egypt.
Dr. Al-Munif, A, 1983, Management Concepts, Foundations and Tasks, Dar Al-Uloom Publishing, 1, p. 65, Riyadh, Saudi Arabia.
Abdel Fattah, M, 1981, Public Administration, Modern Egyptian House, Edition 2, p. 55, Alexandria, Egypt.
Ghaith, M., 1990, Dictionary of Sociology, Dar Al Maarifa for Publishing, p. 23, Alexandria, Egypt.
Al-Akkas, A, 2000, Excellence in Performance, Al-Riyadh Newspaper, Issue 10200.
Bassiouni, A., 1986, Delegation in Administrative Authority, University Publishing House, 2, p. 11, Beirut, Lebanon.
Al-Salami, p., 1977, Principles of Public Administration, Gharib Library, p. 43, Cairo, Egypt.
Arens, A. Lubeck, J., 2005, revision, an integrated approach, Dar Al Marrekh, 3rd edition, p. 100, Riyadh, Saudi Arabia.
Al-Munif, A, 1983, Management Concepts, Foundations and Tasks, Dar Al-Uloom Publishing, p. 40, Riyadh, Saudi Arabia.
Mahmoud Shawky Attalla, Studies and Research in Revision, (Cairo: Dar Al-Nahda, 1978), p. 13.
Dr. Al-Sahn, m. friendship. Al-Saraya, m, 2003, Monitoring and Revision, University House, 2, p. 10, Alexandria, Egypt.
Al-Khair, b, 2007, The Role of Administrative Audit in the Application of Total Quality in the Service Sector in Sudan, unpublished, Khartoum, Sudan.
Muhammad Mahmoud Khairy, Development trends in internal auditing, The Scientific Journal of Economics and Trade, Faculty of Commerce, Ain Shams University, 1981, p. 23.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Dr. Abu Obida Taha Gbreel Ali, Dr. Zohair Mohamed Kamel Dahkoul (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
