战略审计及其在非营利单位绩效中的作用

Sabah Kadhim, Tamema Alhasan
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引用次数: 0

摘要

这项研究旨在说明战略审计在经济单位中的重要性,因为战略审计被认为是一种工具,用于进一步确认行政部门在如何利用经济单位现有资源方面提供的信息,从而降低风险,增加管理层从现有资源中获益的机会。之所以选择这个题目,其中一个重要原因是为了在经济单位的控制和内部审计部门中传播战略审计文化,并从发达国家其他机构的经济单位内部审计领域的发展中获益。研究采用了描述性和分析性的方法。分析中使用的统计方法依赖于 Cronbachalpa 等式来衡量绩效的一致性程度,以衡量和确保问卷中问题的内部一致性。T检验)。使用简单的线性回归模型来衡量假设的效果。研究得出了一系列结论和建议。其中最重要的结论之一是,战略审计是一种基于检查和评估战略绩效的审计,以确保按照合理的原则开展业务,从而确保计划的结果。同样,战略审计也是一个针对不同战略层面(事前或预防性审计、同步审计--检查和事后审计--反馈)的综合系统。研究提出的最重要的建议是加强对审计人员的培训,以增加其经验,并更加重视战略审计,因为战略审计对决定经济单位的发展方向具有重要意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Strategic audit and its role in the performance of non-profit units
The research aims to demonstrate the importance of strategic auditing in economic units as it is considered one of the tools used to increase confirmation of the information provided by the administration in how it exploits the resources available to the economic unit، which leads to reducing risks and increasing opportunities for management to benefit from the resources available to it. One of the important reasons that necessitated choosing this title is to spread the culture of strategic auditing among the control and internal audit departments in the economic units، as well as benefiting from the development occurring in the field of internal auditing in the economic units in the rest of the institutions operating in developed countries. The descriptive and analytical system was adopted، and the statistical methods that were used in the analysis depended on the Cronbachalpa equation to measure the extent of consistency in performance to measure and ensure the internal consistency of the questions included in the questionnaire form، the use of descriptive statistics، and the use of independent sample tests. T-Test). Using a simple linear regression model to measure the effect of hypotheses. The research reached a set of conclusions and recommendations، and one of the most important of these conclusions was that strategic audit is considered a type of audit based on examining and evaluating strategic performance to ensure that operations are conducted according to sound principles to ensure planned results. Likewise، strategic audit represents a comprehensive system for various strategic levels ( Pre-or preventive audit، simultaneous audit - inspection - and post-audit - feedback -). The most important recommendations recommended by the research are to intensify training courses for the auditor in order to increase experience، as well as greater attention to the aspect of strategic auditing because of its great importance in determining the course of the economic unit.
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