The contributions of internal and external auditor and audit committees in facing the financial corrupt phenomenon at the Public corporations in Gaza Strip An analytical applied study on the Public corporations in Gaza Strip-Palestine
Keywords:
internal auditor – external auditor – audit committees – financial corrupt phenomenon – standards of professional performance – professional accounting associationsAbstract
This study aims at identifying the contribution fields of internal and
external auditor and audit committees in facing the financial corrupt
phenomenon at the general corporations in Gaza Strip. To achieve these
objectives, a questionnaire has been designed consisting of (3) parts,
depending on theoretical framework and previous studies. It was distributed
to internal and external auditors and audit committees (Bank Sector) , (105)
. The returned questionnaires were (90) , which represent (85. 71%) . The
researcher used the statistical program for social sciences (SPSS) and used
also the necessary statistical treatments in this respect.
The researcher introduces many results, the most important ones are:-
♦♦ From the tasks of internal auditing is to test the compliance of policies
and other related to financial and managerial works, also to comply with
low and Palestinian legislations.
♦♦ The external auditor reads his report to shareholders and replies to their
notes in the general association of shareholders.
♦♦ The audit committee introduces an important and principal role in
increasing the internal auditing competence at the general corporation.
The researcher introduced many important recommendations,
such as:
♦♦ The internal auditing must test the compliance of policies and others
related to financial and managerial works, also to comply with laws and
legislations.
♦♦ The external auditor must read his report to shareholders and reply to
their notes in the general association of shareholders.
♦♦ The audit committee must introduce an important and principal role in
increasing the internal auditing competence at the general corporation.
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