The Impact of Business Intelligence Applications on Controlling of Internal Auditing Quality at the Kuwaiti Industrial Companies

العتيبي, ناصر محمد (2015) The Impact of Business Intelligence Applications on Controlling of Internal Auditing Quality at the Kuwaiti Industrial Companies. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to analyze the impact of business intelligence applications on Controlling of Internal Auditing Quality at the Kuwaiti industrial companies, where the researcher prepared a questionnaire from two axes, the first axis about business intelligence applications consisted of (18) items distributed on (3) dimensions, while the second axis about internal auditing quality control and consisted of (24) items distributed on (3) dimensions, and the researcher applied the study tool on accounting departments staff and internal audit in the Kuwaiti industrial companies of (350) persons, were taken random sample rate (50%) of the total community of (175) individuals, and after that, the researcher distributed questionnaires and collected turned out to be there are (3) questionnaires incomplete answer, where the researcher excluded from the analysis, to become the final study sample (172) individuals. The descriptive analytical method were used to achieve the objectives of the study due to the nature of its relevance to the current study, where the use of multiple regression tests to demonstrate the impact of business intelligence applications in internal auditing quality control. ‌ف The study showed the results of the impact of business intelligence applications in controlling the internal audit quality in the Kuwaiti industrial companies was average, and the results showed that the level of the internal audit quality in the Kuwaiti industrial companies was average, the results also showed the presence of the effect statistically significant applications business intelligence to adjust internal audit quality in the Kuwaiti industrial companies. The study made a number of recommendations including the importance for the managements of the Kuwaiti industrial companies to enhance all levels of decision support, knowledge management and technological and applications, and the need for action by the managements of the Kuwaiti industrial companies to raise decision support, knowledge management and technological applications levels. Keywords: Business Intelligence, Internal Auditing Quality, Kuwaiti Industrial Companies.

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