Evaluation performance of the internal Auditing Units

ABSTRACT

The objective of this study is to investigate the commitment of

the government hospitals to internal auditing standards that were

issued by the internal Auditing standard Board (IASB) in an attempt

to explore the efficiency of the internal audit units in these hospitals.

In order to achieve the objective of this study the researchers

depend on two methods, the first one is a case study and the second

is a qustionnaire list. Descriptive statistical techniques such as t-test,

standard deviation and means were applied.

The finding of the study show that there is a weakness of

effectiveness resulting from weakness of commitment to standards

that achieve high efficiency, and there is significant effect of

personal factors of the sample on the effectiveness more than audit

unit factors.The study recommended that to raise comperehension /

unders tandiny level, by establishing specialized symposium,

supporting, auditing knowledge, and experience to extend the duties

of internal auditing.

Evaluation performance of the internal Auditing Units Under the Public Internal

Auditing Standards a study on a sample of Government

hospital’s in Basrah city

IASB

أجهزة التدقيق الداخلي لمعايير العاهتفي ظل ا

م باى تىفيق نجن .م عباس محود يعبد المهد.م.أجاهعت البصرة / كليت الادارة والاقتصاد

IIA

CIA

أجهزة التدقيق الداخلي في ظل المعايير العاهت

باى تىفيق نجن . م.م عبدالمهدي عباس محود.م.أالبصرة جاهعت/ كليت الادارة والاقتصاد

INTERNET

2

10

:

t

test

spss

Van

(Control of Judgement performance in Auditing – an Empirical study)

Colbert

Furnishing a context for internal Audit work

(Ramamoorti)

Robert B.

MilneandArthur E. Hald

Arthur E Hald 1944

Robert B. Milne, 1945

IIA

IIA

Victor Z. Brink

IIACIA

1968

CIA

IAASB*

www.theiia.org.

7

* ISACIAASB

Van

10

IIA

IASB

IASB

Arens & Loebbecke

MutchlerIIA2001

Jane & Kelsey

Van

25

Priwitt

IIA

Ratliff & Reding

35)

2000

210

SPSS

t

بنىد انعار انعايت

نهخذلك انذاخه

الانحراف انىسط انحساب

انعاري

tلت

انحسىبت

انعنىت

000. 13.26 247. 1.459الاسخملانت

انصلاحاث وانسؤوناث

انخىنت

1.203 .180 8.03 .000

انعنات انهنت وبرايج

ححسن اننىعت

1.233 .225 7.40 .000

77. 28. 346. 1.014انكفاءة انفنت

1.459

.247

t – test

1.2031.233t8.037.40

1.014.346

t.28

t

انعار انعايت

نهخذلك

انذاخه

انخصنف انىظف

انصلاحاث الاسخملانت

وانسؤوناث

انخىنت

انعنات انهنت

وبرايج

ححسن

اننىعت

انكفاءة انفنت

الادارة انعها

952. 1.285 1.326 1.585انخىسط انحساب

294. 202. 209. 208.الانحراف انعاري

t 8.416 4.669 4.243 -.485لت

641. 003. 002. 000. انعنىت

انحاسبن

1.050 1.237 1.193 1.381انخىسط انحساب

335. 257. 182. 242.ري الانحراف انعا

t 8.766 5.906 5.139 .842لت

406. 000. 000. 000. انعنىت

انذلمن انذاخهن

`96. 1.181 1.130 1.578انخىسط انحساب

9.251E-02 .133 .429 216.الانحراف انعاري

t 8.876 4.685 4.530 -.301لت

769. 001. 001. 000. انعنىت

. حسبج ين باناث انذراست: درانص

1.585t8.416

1.326t4.669

.952t

-.485

t


نهخذلك انذاخه

نىع انسخشفى


وانسؤوناث

انخىنت


وبرايج ححسن

اننىعت


يسخشفى انبصرة انعاو

1.013 1.285 1.231 1.533انخىسط انحساب


t 12.443 6.758 8.514 .200لت

844. 000. 000. 000.انعنىت

يسخشفى انخعه

1.133 1.321 1.261 1.568نخىسط انحساب ا


t 10.040 5.974 6.971 1.831لت

087. 000. 000. 000.انعنىت

يسخشفى انىانء انعاو

868. 1.038 1.084 1.202انخىسط انحساب


t 4.757 1.719 .526 -1.095لت

295. 608. 111. 000.انعنىت

حسبج ين باناث انذراست : انصذر

21.533t

12.44

1.285t8.513

1.231t6.758

1.013t.200

1.133t

1.831

1.202

t4.757

1.084t1.719

1.038.868

1t-1.095

بنىد المعايير العامت

للتدقيق الداخلي

الصلاحياث الاستقلاليت

والمسؤولياث

العنايت المهنيت

وبرامج تحسين

النىعيت

الكفاءة الفنيت

**0.758 **0.742 **0.681 **0.639قيمت معامل الارتباط

0.01

0.01

0.758

0.01

0.742

0.6810.639


ق انذاخه نهخذل

انذرجت انىظفت


وانسؤوناث



اننىعت


*696. 463. *702. 614.الادارة انعها

**769. **860. **689. **667.انحاسببن

**921. 340. **793. *705.انذلمن انذاخهن

0.01

0.05

.702

.6960.05

.463.614

.860.769

0.01

.6890.667

.921

.7930.01

.7050.05

.340


حذلك انذاخه نم



وانسؤوناث


وبرايج

انخحسن

نهنىعت


**693. 380. *432. **554.يسخشفى انبصرة انعاو

**719. 482. *501. 356.يسخشفى انصذر انخعه

**874. **853. **879. 464.يسخشفى انىانئ انعاو

.693**.554**

0.01.432

0.05

.380

.719**0.01

.501*0.05

.482.356

.879**

.874**

.853**0.01

.464

0.010.05

( 14)جذول رلى

ىضح الانحذار انخذرج لأثر انعار انعايت نهخذلك انذاخه يجخعت عهى انفاعهت


نهخذلك

انذاخه

يجخعت

R2 f لتt

انعنات انهنت الاسخملانت

وبرايج

ححسن

اننىعت

ت انكفاءة انفن

لت الانحذار

انخذرج

.950 315.664 11.418 10.930 15.779

315.664.950

15.779

11.418

10.930

R2 f T

.453 42.406 6.512 .000

42.406.453

6.512


الانحذار انبسط لأثر انعار انعايت نهخذلك انذاخه عهى فاعهت الاداء حسب انخصنف انىظف

انعار

انعايت

لك نهخذ

انذاخه

انخصنف انىظف


وانسؤوناث


وبرايج

ححسن

اننىعت


الادارة انعها

412. 102. 420. 287.يخىسطاث انربعاث

F 4.228 6.793 1.910 6.595

T 2.056 2.606 1.382 2.568

037. 209. 035. 079.انعنىت

انحاسبن


F 23.215 26.155 82.352 42.059

T 4.818 5.114 9.075 6.485

000. 000. 000. 000.انعنىت

انذلمن انذاخهن


F 8.877 15.258 1.173 50.089

T 2.979 3.906 1.083 7.077

000. 307. 004. 015.عنىت انى

6.793

6.595.412

4.2281.910

82.352

9.075

42.0590.05

26.15523.215

.456.425

50.089.831

7.07715.258

0.05

8.877

1.173

2.9791.083


ثر انعار انعايت نهخذلك انذاخه عهى فاعهت الاداء حسب نىع انسخشفى الانحذار انبسط لأ

انعار

انعايت

نهخذلك

انذاخه



وانسؤوناث



اننىعت


حشفى انبصرة انعاو يس

R2

.273 .146 .102 .454

F 8.877 4.597 3.386 18.451

T 2.979 2.144 1.840 4.295

000. 081. 045. 007.انعنىت

يسخشفى انصذر انخعه

R2

.064 .198 .177 .482

F 2.028 4.696 4.233 14.961

T 1.424 2.167 2.057 3.868

002. 059. 048. 176.انعنىت

يسخشفى انىانئ انعاو

R2

.144 .752 .702 .743

F 3.020 37.475 29.331 35.711

T 1.738 6.122 5.416 5.976

000. 000. 000. 110.انعنىت

18.451.454

8.877

0.05

4.597

3.386

14.961.482

0.05

4.6964.2332.028

37.47535.711

29.331

.702

3.020

14

62

6

%33.3%31.3

%39

%9.8

%49

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Evaluation performance of the internal Auditing Units