أثر كفاءة واستقلالية نشاط التدقيق الداخلي في الحد من الاحتيال: أدلة من المنظمات العامة في مدينة السليمانية
DOI:
https://doi.org/10.71207/ijas.v21i85.4050الكلمات المفتاحية:
نشاط التدقيق الداخلي، الاحتيالالملخص
هدف هذا البحث إلى قياس تأثير كفاءة واستقلالية وظيفة التدقيق الداخلي في الحد من الاحتيال من خلال تحليل تحديات المدقق الداخلي في المؤسسات العامة في مدينة السليمانية شمال العراق. لجمع البيانات الأولية، استخدم البحث أسلوب الاستبيان، وتألفت عينة البحث من 60 مدققًا داخليًا في المؤسسات العامة في مدينة السليمانية، وتم تطبيق أسلوب الانحدار الخطي البسيط لتقييم تأثير كفاءة واستقلالية وظيفة التدقيق الداخلي في الحد من الاحتيال. تكشف النتيجة أن لمتغيري الكفاءة والاستقلالية في عملية التدقيق الداخلي أثرا بشكل كبير وإيجابي على الحد من الاحتيال. وتوصي الدراسة بأن يعطي المدراء العامون الأولوية لتقديم التدريب الكافي وعقد الندوات العلمية وفتح دورات عملية للمدققين الداخليين مع ضمان الاستقلال الكامل للحد من مخاطر الاحتيال.
التنزيلات
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