اثر المراجعة الداخلية علي تقويم الاداء المالي داخل الموسسات الصناعية

Abstract

Abstract The problem of the research is to measure and test the role of intemal audit in the process of evaluating the financial performance as well as the weakness of interest to members of the internal audit department and training on an ongoing basis, which weakened their role in the performance evaluation as well as the lack of attention to the rules that govern the performance and behavior of the auditors. The problem with research in the lack of awareness of Administration of the importance of the role played by intemal audit and how to apply and means, policies and procedures to be applied and the extent to keep up with the auditors of recent developments which are used in the auditing so as to help protect the assets of the enterprise and through the good evaluation. Objective of this research is to identify the concept, nature and importance of intemal audit and detennine the impact of internal audit to evaluate the financial and administrative performance and conclude how effective they are in the process of evaluation perfonnance. The researcher adopted deductive and inductive approach for introduce and testing of hypotheses and the historical approach to presented the previous study related to the subject of research and analytical descriptive approach to reach for the logical results support the hypothesis of the study. Research tested the following hypotheses: First hypothesis: there is statistically significant relationship between internal audit and evaluate and improve financial performance and management. The second hypothesis: There is a correlation between the application of internal audit standards and performance evaluation. The third hypothesis: the training and qualification of internal auditors lead to improved the financial and management perfonnance The search reached several conclusions, including: 1. The application of good intemal audit in accordance to international2. 3 standards leads to evaluating and improve the financial performance of the administrative on industrial facilities. The evaluation of financial and administrative performance requires the availability of administrative and professional organization which includes integrated on the existence of an active board of directors and independent internal audit management. There is a strong correlation between to perform the audit process in accordance with professional standards with the availability of experienced and qualified technical and scientific internal auditor to activate the perfomiance evaluation of the financial and administrative. Research recommended a nmnber of recommendations, including: l 2. 3. 4. Need to pay attention to the internal audit position and activate its role because of its positive impact in supporting and tighten controls on various aspects of performance, whether administrative or financial perfomiance. The need for continuous training and development programs by specialized professional associations for the rehabilitation of internal auditors to carry out their roles under the new framework for the exercise of the profession and evaluation of financial and administrative perfomqance. The need for attention to the role of the auditor in the strengthening of the other internal control systems. Create a range of managerial accounting procedures necessary to adjust the various processes and coordination in accordance with the over all objectives and policies .