Dr. Mahmoud Ragab Yaseeen Gohnim :: Publications:

Abstract: This study aims to deepen the knowledge of the determinants of the quality of internal audit activities, and its impact on improving the quality of internal audit activities, which is reflected practically to limit the unethical practices, and confront the phenomenon of financial and administrative corruption in the Saudi business environment. The researcher adopted both inductive and deductive approaches beside the analytical approach to reach logical results which support the theoretical hypotheses of the study. The study uses a questionnaire to elicit opinions of a sample of internal auditors, members of audit committees, and external auditors to test the study hypotheses. Research hypotheses were tested, using various statistical tools and methods, and the most important results of the study are the following: (1) the study provided field evidence, that the determinants of the quality of the internal audit activities positively affect the quality of the internal audit activities. (2) The study confirmed that there is no statistically significant difference between the views of the members of the study sample, about the role of the quality of internal audit activities as one of the mechanisms of governance in the reduction of financial corruption in businesses and banks. The research was presented a set of recommendations including the following: 1. The need to develop controls and mechanisms for selecting internal auditors in companies and banks in Saudi Arabia, in light of the proposed determinants of the research to ensure improved quality of internal audit activities, and to reduce illegal practices and confront financial corruption practices. 2. The need to improve and develop the means of communication and continuous cooperation between the internal auditor and both the audit committees and the external auditor for the detection of cases of financial and administrative corruption. 3. The professional bodies and institutions in the Saudi Kingdom should holding seminars and scientific conferences to deepen awareness of the importance and the role of internal audit activities in the reduction of financial and administrative corruption.