دور المدقق الداخلي في تحسين إدارة المخاطر في الشركات المساهمة العامة الكويتية The Role of Internal Auditor in Risk Management Improvement in the Kuwaiti Public Shareholding Companies

المطيري, محمد دهش (2015) دور المدقق الداخلي في تحسين إدارة المخاطر في الشركات المساهمة العامة الكويتية The Role of Internal Auditor in Risk Management Improvement in the Kuwaiti Public Shareholding Companies. Masters thesis, جامعة الشرق الاوسط.

Text 586b6a77daf12_1.pdf Download (1MB)

Abstract

This study aimed to identify the role of the internal auditor in risk management improvement in the Kuwaiti public shareholding companies. To achieve this goal, the researcher has dealt with two types of data which are: the secondary and primary data, the researcher had followed the descriptive analytical method, by using a questionnaire that was distributed to a selected sample of respondents. The sample included 143 internal auditors working in the Kuwaiti public shareholding companies. The study results revealed the impact of Internal Auditors in improving risk management in all Kuwaiti public shareholding companies. Results showed out that the arithmetic means of internal auditor came all in the high levels, Low standard deviations showed that these variable are homogeneous and concentrate around their means (Table 4-2). The study recommended the confirmation of the independence and neutrality of the internal auditor and the importance of carrying out regulatory actions and steps and methods studied out a neutral technical opinion on the fairness of the representation of the financial statements and the adequacy of risk management. Also it emphasized the importance that Kuwaiti public shareholding companies are urged to verify the efficiency of the internal auditor and the extent of its commitment to professional standards of their impact in improving risk management. Key Words: Internal Auditor, Risk Management, Kuwaiti Public Shareholding Companies

Actions (login required)

View Item