توظيف العقلانية للمدقق الداخلي وتأثيره في جودة التدقيق وانعكاسه على أهداف وحدات القطاع العام

Rp-Employing Rationality for the Internal Auditor and its Impact on the Quality of Auditing and its Reflection on the Objectives of Public Sector .pdf

This research aims to study the impact of internal auditors’ application of the rational methodology on the quality of auditing operations and its implications for achieving the objectives of public sector units. The research relied on a descriptive analytical approach to study the relationship between these variables.
The importance of the research lies in its highlighting the role of rationality as an effective tool for enhancing the quality of internal auditing in the government sector. Rationality—represented by objectivity, logic, and evidence-based analysis—is a fundamental pillar for ensuring the effectiveness of the audit process.
The research community consists of a group of individuals working in the field of internal auditing in public sector economic units and professors specializing in this field. An electronic questionnaire was distributed and sent to groups within electronic applications belonging to employees distributed across a number of economic units and specialized professors, as they are the target group covered by the research topic. (204) individuals responded by completing the questionnaire. A five-point Likert scale was used to answer the questionnaire questions, and the statistical methods adopted in the research (SPSS.V.25) were used to obtain the results. Using the measures used to analyze the relative importance index (RII), this research relied on three decision-making measures for the axes and their respective items: the arithmetic mean (Mean), the standard deviation (Std. Deviation), and the coefficient of variation (Coefficient of variation) to make the best decision. To determine the specific values of the sample’s response alternatives and their verbal significance, the verbal responses were converted into graded numerical responses according to a five-point Likert scale. A measure to test internal consistency, the most important of which is Cronbach’s Alpha, was calculated for all axes. The research concluded that rationality can be considered an essential element in the internal auditor’s work, as it enhances their ability to make objective decisions based on logical analysis and accurate data, which reduces reliance on emotions and personal biases and improves and increases the effectiveness of auditing. This leads to raising the quality of reports and results achieved by relying on clear standards and reliable evidence, which enhances the credibility of reports submitted to management and relevant parties and is reflected in the achievement of objectives.