Internal Audit Asg

7/23/2019 Internal Audit Asg

http://slidepdf.com/reader/full/internal-audit-asg 1/11

A Study on the Efectiveness oInternal Audit at Al Sulaimi

Group

Research Project



Introduction

• During the recent years, the function of internal

auditing has gradually found its way into anincreasing number of research studies.

• internal audit function as often been identiedto be "a critical friend" to the organization, a

function that has been recognized mainly in theview of the role played by the internal audit



Rationale o the Study

• Important function to modern organisations.

•

Benecial to the researcher to understand thisarea of nance and accounting.

• Benecial to Al ulaimi !roup to now aboutthe impact of its internal audit department.

•Benecial to other companies to understandpositive benets of Internal Audit.



Aims and Objectives

• #o analyze and highlight the impact

of internal auditing on businessorganizations.

• #o identify the impact of internal

auditing on Al ulaimi !roup.• #o provide recommendations on how

internal audit can be benecial to

other organizations.



$iterature %eview

• Meanin o the !opic

•

A Revie" o the #ey $iferencesbet"een Internal Audit andE%ternal Audit

•

Role o Internal Audit• Impact o Internal Audit on

&usiness Orani'ations



ResearchMethodoloy

• Research $esin

• Methods o $ata (ollection

• Orani'ation o )ield"or*

•

Participants and Sample Si'e• Access and Ethics

• $ata Analysis !echni+ues



)indins

• #he internal audit function at Al ulaimi !roup is ane&ective mechanism for early detection of fraud andmisappropriation in the company's activities

• the internal audit function at Al ulaimi !roup help to buildan important and e&ective control environment within theorganization

•

the internal audit function at Al ulaimi !roup help to buildinformation and communication among di&erentmanagerial levels of the company

• internal audit function at Al ulaimi !roup has an positiveimpact on the ris management activities that help the

company to balance its ris



(indings )ontinued

• the internal audit function help Al ulaimi !roup to increase thelevel of monitoring and feedbac of important processes in thecompany

• internal audit function as a positive role to play in the businessorganization in the conte*t of safeguarding the Al ulaimi !roupassets and resources from unauthorized use

• Internal audit function performed at Al ulaimi !roup as animportant role in better improving corporate governance in the

company.• Internal audit of the company's operations at Al ulaimi !roup

has had a benecial impact in terms of improving the operations

• Internal audit function at Al ulaimi !roup has helped thecompany to develop much more e&ective internal controls forthe company.



%ecommendation

• (ocus on duration within which internalaudit is performed.

• upport by strong action and supportfrom the organizational top management

• Information and control should be made

important points• +perations and ris management are

important



(onclusion

• #herefore the basis of completing the aboveresearch the study and analysis relating to the

topic of internal auditing and its impact, thestudy can conclude that internal auditing is animportant function in all business organizationsand that it plays an important role in

supporting the activities of the organization inall aspects as has been identied in the givenconte*t of the research that has been carriedout as indicated above



nd of -resentation

Documents

Internal Audit Asg