The Impact of the Determining Factors for the Quality of the Internal Auditor’s Function on the Quality of Internal Auditing in the Public Sector in Jeddah, KSA

Abstract

     The current study deals with the study of the impact of the determining factors for the quality of the internal auditor’s job (the eligibility of the internal auditor, objectivity, independence, and the quality of performance of the internal auditor’s tasks and religiosity on the quality of internal auditing in the public sector in the city of Jeddah in the Kingdom of Saudi Arabia. The problem of the study is that there is a few studies dealing with the quality of internal auditing, especially in relation to the public sector. The internal auditing is considered as a vital topic for almost all forms of organizations. In addition, the internal audit units in the Kingdom of Saudi Arabia suffer from many problems, which include the absence of internal auditors’ awareness of their roles and the failure to submit reports to independent departments, and the absence of objectivity and independence from the administration, according to what was proven by many other studies.  The results of the study have confirmed that the sample members have a high degree of approval on the existence of a statistically significant effect for each determining factors for the quality of the internal auditor’s function (the eligibility of the internal auditor, objectivity, independence, and the quality of performance of the tasks of the internal auditor and religiosity) on the quality of the internal audit in the public sector in the city of Jeddah, Kingdom of Saudi Arabia.  This study adds that the internal audit is of great value by improving the control and monitoring of the environment within the institutions in order to detect fraud and preserve public money.