文章基本信息

标题：The Role of International Standards for Internal Auditing to Reduce Financial and Administrative Corruption on Public Shareholding Companies in The Kingdom of Saudi Arabia
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作者：Abeer Atallah Aloudat ; Maher Diab Abulaila ; Waheeb Hassan Yassin Gadour 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2020
卷号：24
期号：2
页码：1-14
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Introducing and fortifying the internal audit function is a channel of improving the organization's governance and control systems. According to Asiedu & Deffor (2017), over the years, research studies have questioned the impact of the internal audit function in acting as both a buffer and control against fraud and other external malpractice exposure. Besides, an internal audit has significantly contributed to reinforcing the internal controls of the organization (Burt, 2016). The scope of the impact, use, merits, and demerits of internal auditing in reducing financial and administrative corruption on the public joint-stock companies in Saudi Arabia is yet to be fully explored. Therefore, this study aimed to highlight the effect of applying international standards for internal auditing, investigate ways to reduce corruption on the public joint-stock companies in Saudi Arabia through the international standards set for the internal audit function and to examine the scale of internal administrative control, internal accounting control and the implementation of internal checks in Public Joint-stock companies in Saudi Arabia. The application of international standards for internal auditing, improving the relationship between internal and external auditors, as well as the competencies of the workers, had a profound contribution to curbing corruption..
关键词：Internal Audit;Control Against Fraud;Public Joint-stock companies