PRACTICE AND PROSPECTS OF MANAGEMENT AUDITING IN THE KINGDOM OF SAUDI ARABIA
PRACTICE AND PROSPECTS OF MANAGEMENT AUDITING IN THE KINGDOM OF SAUDI ARABIA
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Date
2000-07
Authors
MOHAMMED, UMAR AHMED
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Abstract
The research study is concerned with the subject of management
auditing with particular reference to its prospects and practice in the
Kingdom of Saudi Arabia. The research has among its objectives the
appraisal of business organizations understanding of management
auditing as well as the determination of the factors that contribute to a
positive management audit result. Other objectives of the research
study are the determination of the extent of the practice of
management auditing in the Kingdom as well as the determination of
the constraints that are facing such business organizations. Another
objective of the research is to determine the means by which
management auditing is being conducted by business organizations.
A number of hypotheses have been assumed by the researcher for
the purpose of this research. The researcher assumed that business
organizations do not have properly documented procedures and
policies that govern the conduct of the organization. The researcher
also assumed that business organizations face difficulties in
conducting management auditing using their own staff and that they
rely on external auditors for this function, the study also assumes that
certain sectors of the economy are more involved in the practice of
management auditing than others. Another assumption is that the
management audit report does not reach the Board or the Chief
Executive of the organization for study, consideration and follow-up
on compliance.
iv
Chapter one of the research introduces and discuses the subject of
the study. The objectives and hypotheses of the research are stated as
vvelf as the scope and limitations.
Chapter two covers the literature review and here the researcher
discuses what has been written by other writers on the subject of
management auditing. Sources of the literature were mainly from
academic publications. In chapter three, the research methodology is
discussed. Mere, the sources of data were mentioned as well as the
means by which this data was obtained.
Chapter four contains a detailed report on the results of the
research while chapter five contains a summary of the results,
conclusion reached and the recommendations.
One of the most important results of the study was that only 20%
of business organizations surveyed are practicing management
auditing despite the fact that 100% of the business organizations are
fully aware of the benefits of management auditing. The research
study has also revealed the constraints that are facing business
organizations in the conduct of management auditing and these
include lack of qualified and experienced staff as well as the absence
of management auditing manuals. The results have also shown that
factors such as training and development, promotions and
performance evaluation contribute strongly to the attainment of
positive management auditing results.
Description
A PROJECT SUBMITTED TO THE
DEPARTMENT OF BUSINESS ADMINISTRATION
AHMADU BELLO UNIVERSITY, ZARIA
IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE
AWARD OF MASTER OF BUSINESS ADMINISTRATION
Keywords
PRACTICE,, PROSPECTS,, MANAGEMENT,, AUDITING,, KINGDOM,, SAUDI ARABIA