Analytical Applied Study: Internal Auditing and its Role in Controlling the Administrative and Financial Performance of the Local Governments in Gaza Strip

Abstract

This study aimed to identify the extent of the contribution of the internal

auditing to the adjustment of the financial and administrative performance

in the local government bodies in Gaza Strip, with a review of the concept of

internal auditing and its importance, objectives and principles. To achieve

the objectives of the study and to test the hypotheses, the researcher adopted

the literature of relevant previous studies to collect data through which

secondary data were obtained that formed the theoretical framework for the

study. The empirical framework included a questionnaire fit to the theme of

the study and its hypotheses using the method of comprehensive inclusion,

where the researcher distributed (50) questionnaires to all internal auditors in

the local government bodies; (40) questionnaires, (80%) have been obtained.

The study used the descriptive statistical analysis method (SPSS) to describe

and analyze the variables of the study and to test the hypotheses.

The most important findings of the study include: the clarity of the role

of the internal auditing to the adjustment of the financial and administrative

performance, where internal auditors show commitment to the standards

of internal auditing, which is independent through the independence of its

organizational structure from the executive management. There is need

to expand this job to include checking the efficiency and effectiveness of

workers, and the influence of specialized scientific and practical efficiency

on the field of internal auditing. The findings also include that the separation

of powers or duties between the internal auditors can achieve precision in

the financial and managerial statements, and that a separate section of the

internal auditing can lead to an increase in the quality of the output, and that

the commitment of internal auditors to apply the auditing standards does not

vary by the organizational variables.

The most important recommendations include: 1- the need to follow

the technical developments of the international standards of the internal

auditing, 2- working on the continuity of strengthening the elements of the

internal auditing to be able to carry out the duties perfectly, 3- there should

be a legal obligation of the Ministry of Local Government to implement the

standards of internal auditing in the local government bodies, 4- the Internal

Audit Department should have technical specialization, and 5- the need for a

Palestinian Society of Internal Auditors.