Data Analysis of the Impact on Internal Auditing on the Performance of Governmental Organizations in Saudi Arabia Table 1: Gender ( Chapter 4)

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	1	1.8	1.8	1.8
	Male	42	73.7	73.7	75.4
	Female	14	24.6	24.6	100.0
	Total	57	100.0	100.0

 

The data was collected from 100 respondents and regarding the gender, there were 73.7% males and 24.6% of females from whom the data was collected.

Table 2: Age

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	1	1.8	1.8	1.8
	18-30	21	36.8	36.8	38.6
	31-40	22	38.6	38.6	77.2
	41-50	10	17.5	17.5	94.7
	51-60	3	5.3	5.3	100.0
	Total	57	100.0	100.0

 

The data was collected from 100 respondents and regarding the age of the respondents it is known that 36.8% of the respondents were from the age group of 18-30y. 38.6% of the respondents were from the age group of 31-40y. 17.5% of the respondents were from the age group of 41-50y. However, 5.3% of the respondents were from the age group of 51-60y.

Table 3: Education Level

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	1	1.8	1.8	1.8
	Diploma	11	19.3	19.3	21.1
	High School	6	10.5	10.5	31.6
	Bachelor Degree	31	54.4	54.4	86.0
	Graduate Studies	8	14.0	14.0	100.0
	Total	57	100.0	100.0

 

The data was collected from 100 respondents and regarding the educational level, it is analyzed that people with the Missing qualification were 1.8%. Respondents with the Diploma were 19.3%. However, respondents with the High School degree were 10.5%. Moreover, the respondents with the Bachelor Degree were 54.4% and respondents with the Graduate Studies were 14.0%.

Table 4: Experience

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	1	1.8	1.8	1.8
	0-2 years	4	7.0	7.0	8.8
	3-5 years	15	26.3	26.3	35.1
	6-10 Years	15	26.3	26.3	61.4
	More than 10 Years	22	38.6	38.6	100.0
	Total	57	100.0	100.0

 

The data was collected from 100 respondents and regarding the experience of the people, it is analyzed that 7.0% of the people have the 0-2 years of the experience. 26.3% of the people have the 3-5 years of the experience. 26.3 of the people have the 6-10 Years of the experience. Moreover, 38.6% of the respondents have more than 10 Years’ experience.

 

Table 5: Your organization has an active internal audit department.

The data was collected from 100 respondents and regarding the question “your organization has an active internal audit department” it is analyzed that people with the missing values were 5.4%. However, the respondents who disagree with the statement were 12.5%. The respondents with the neutral mind set were 30.4% and respondents who agreed with the statement were 41.1%. Moreover, respondents who are strongly agreed with the statement were 10.7%.

 

Table 6: The internal audit department plays an essential role in your organization.

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Disagree	7	12.3	12.5	17.9
	Neutral	17	29.8	30.4	48.2
	Agree	23	40.4	41.1	89.3
	Strongly Agree	6	10.5	10.7	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

The data was collected from 100 respondents and regarding the question “the internal audit department plays an essential role in your organization.” it is analyzed that people with the missing values were 5.4%. However, the respondents who disagree with the statement were 21.4%. The respondents with the neutral mind set were 39.3% and respondents who agreed with the statement were 25.0%. Moreover, respondents who are strongly agreed with the statement were 8.9%.

 

Table 7: The internal audit department in your organization is applying the best practices to ensure that financial transactions are conducted by laws and regulation.

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Disagree	12	21.1	21.4	26.8
	Neutral	22	38.6	39.3	66.1
	Agree	14	24.6	25.0	91.1
	Strongly Agree	5	8.8	8.9	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

The data was collected from 100 respondents and regarding the question “The internal audit department in your organization is applying the best practices to ensure that financial transactions are conducted by laws and regulation” it is analyzed that people with the missing values were 5.4%. However, the respondents who disagree with the statement were 25.0%. The respondents with the neutral mind set were 35.7% and respondents who agreed with the statement were 28.6%. Moreover, respondents who are strongly agreed with the statement were 5.4 %.

 

Table 8: he internal audit department contributes in measuring and evaluating the potential risks to your organization.

.
		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Disagree	14	24.6	25.0	30.4
	Neutral	20	35.1	35.7	66.1
	Agree	16	28.1	28.6	94.6
	Strongly Agree	3	5.3	5.4	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

T
		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	2	3.5	3.6	8.9
	Disagree	14	24.6	25.0	33.9
	Neutral	17	29.8	30.4	64.3
	Agree	16	28.1	28.6	92.9
	Strongly Agree	4	7.0	7.1	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

 

 

The data was collected from 100 respondents and regarding the question “The internal audit department contributes in measuring and evaluating the potential risks to your organization” it is analyzed that people with the missing values were 5.4%. However, the respondents who strongly disagree with the statement were 3.6% people disagree with the statement were 25.0. %. The respondents with the neutral mind set were 30. % and respondents who agreed with the statement were 28.6%. Moreover, respondents who are strongly agreed with the statement were 7.1%.

 

The data was collected from 100 respondents and regarding the question “Internal auditing practices have protected your organization from falling into many administrative and financial irregularities”. It is analyzed that people with the missing values were 5.4%. However, the respondents who strongly disagree with the statement were 3.6% people disagree with the statement were 23.2%., the respondents with the neutral mind set were 32.1% and respondents who agreed with the statement were 32.1%. Moreover, respondents who are strongly agreed with the statement were 3.6 %.

Table 10: Internal auditing practices in your organization aim to protect integrity, promote transparency, and ensure the optimal use of available resources.

Table 9: Internal auditing practices have protected your organization from falling into many administrative and financial irregularities.
		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	2	3.5	3.6	8.9
	Disagree	13	22.8	23.2	32.1
	Neutral	18	31.6	32.1	64.3
	Agree	18	31.6	32.1	96.4
	Strongly Agree	2	3.5	3.6	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	4	7.0	7.1	12.5
	Disagree	9	15.8	16.1	28.6
	Neutral	22	38.6	39.3	67.9
	Agree	16	28.1	28.6	96.4
	Strongly Agree	2	3.5	3.6	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

The data was collected from 100 respondents and regarding the question “Internal auditing practices in your organization aim to protect integrity, promote transparency, and ensure the optimal use of available resources.” it is analyzed that people with the missing values were 5.4%. However, the respondents who strongly disagree with the statement were 7.1% people disagree with the statement were 16.1%., the respondents with the neutral mind set were 39.3% and respondents who agreed with the statement were 28.6%. Moreover, respondents who are strongly agreed with the statement were 3.6 %.

Table 11: Internal auditing practices have improved the financial performance of your organization.

The data was collected from 100 respondents and regarding the question “Internal auditing practices have improved the financial performance of your organization.” It is analyzed that people with the missing values were 7.1%. However, the respondents who strongly disagree with the statement were 21.4% people disagree with the statement were 23.2%., the respondents with the neutral mind set were 33.9% and respondents who agreed with the statement were 28.6%. Moreover, respondents who are strongly agreed with the statement were 3.6 %.

Table 12: Internal auditing practices have improved your organization’s overall performance.

 

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	4	7.0	7.1	12.5
	Disagree	12	21.1	21.4	33.9
	Neutral	19	33.3	33.9	67.9
	Agree	16	28.1	28.6	96.4
	Strongly Agree	2	3.5	3.6	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	1	1.8	1.8	7.1
	Disagree	17	29.8	30.4	37.5
	Neutral	19	33.3	33.9	71.4
	Agree	13	22.8	23.2	94.6
	Strongly Agree	3	5.3	5.4	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

 

The data was collected from 100 respondents and regarding the question “Internal auditing practices have improved your organization’s overall performance”. It is analyzed that people with the missing values were 1.8%. However, the respondents who strongly disagree with the statement were 3.6% people disagree with the statement were 30.4%., the respondents with the neutral mind set were 33.9% and respondents who agreed with the statement were 23.2%. Moreover, respondents who are strongly agreed with the statement were 5.4%.

 

Table 13: The internal auditors in your organization are completely independent and they provide an unbiased and objective view.

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	3	5.3	5.4	10.7
	Disagree	12	21.1	21.4	32.1
	Neutral	19	33.3	33.9	66.1
	Agree	11	19.3	19.6	85.7
	Strongly Agree	8	14.0	14.3	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

 

The data was collected from 100 respondents and regarding the question “The internal auditors in your organization are completely independent and they provide an unbiased and objective view.” It is analyzed that people with the missing values were 5.4%. However, the respondents who strongly disagree with the statement were 21.4% people disagree with the statement were 23.2%., the respondents with the neutral mind set were 33.9% and respondents who agreed with the statement were 19.6%. Moreover, respondents who are strongly agreed with the statement were 14.3%.

 

Table 14: The internal auditors in your organization are qualified enough and have the experience to handle their tasks.

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Disagree	4	7.0	7.1	12.5
	Neutral	16	28.1	28.6	41.1
	Agree	23	40.4	41.1	82.1
	Strongly Agree	10	17.5	17.9	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

 

The data was collected from 100 respondents and regarding the question “The internal audit function in your organization is reliable and effective in evaluating the employees' competence and performance.” It is analyzed that people with the missing values were 5.4%. However, the respondents who strongly disagree with the statement were 16.1% people disagree with the statement were 23.2%., the respondents with the neutral mind set were 44.6% and respondents who agreed with the statement were 23.2%. Moreover, respondents who are strongly agreed with the statement were 3.6 %.

Table 16: Internal auditing practices in your organization promote employees’ satisfaction.

The data was collected from 100 respondents and regarding the question “Internal auditing practices in your organization promote employees’ satisfaction.” It is analyzed that people with the missing values were 8.9%. However, the respondents who strongly disagree with the statement were 25.0% people disagree with the statement were 32.1%., the respondents with the neutral mind set were 32.1% and respondents who agreed with the statement were 19.6%. Moreover, respondents who are strongly agreed with the statement were 8.9%.

 

Table 17: Due to the professional practice of internal auditing, your department pays serious attention to the auditors’ recommendations.

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	5	8.8	8.9	14.3
	Disagree	14	24.6	25.0	39.3
	Neutral	18	31.6	32.1	71.4
	Agree	11	19.3	19.6	91.1
	Strongly Agree	5	8.8	8.9	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	4	7.0	7.1	12.5
	Disagree	13	22.8	23.2	35.7
	Neutral	14	24.6	25.0	60.7
	Agree	15	26.3	26.8	87.5
	Strongly Agree	7	12.3	12.5	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

 

The data was collected from 100 respondents and regarding the question “Due to the professional practice of internal auditing, your department pays serious attention to the auditors’ recommendations”. It is analyzed that people with the missing values were 5.4%. However, the respondents who strongly disagree with the statement were 7.1% people disagree with the statement were 23.2%., the respondents with the neutral mind set were 25.0% and respondents who agreed with the statement were 26.8%. Moreover, respondents who are strongly agreed with the statement were 12.5%.

 

Table 18: Internal audit function in your organization has increased the opportunities for improvement.

The data was collected from 100 respondents and regarding the question “Internal audit function in your organization has increased the opportunities for improvement.” It is analyzed that people with the missing values were 5.4%. However, the respondents who strongly disagree with the statement were 3.6% people disagree with the statement were 23.2%., the respondents with the neutral mind set were 32.1% and respondents who agreed with the statement were 32.1%. Moreover, respondents who are strongly agreed with the statement were 3.6 %.

		Frequency	Percent	Valid Percent	Cumulative Percent
Valid	Missing	3	5.3	5.4	5.4
	Strongly Disagree	5	8.8	8.9	14.3
	Disagree	12	21.1	21.4	35.7
	Neutral	11	19.3	19.6	55.4
	Agree	18	31.6	32.1	87.5
	Strongly Agree	7	12.3	12.5	100.0
	Total	56	98.2	100.0
Missing	System	1	1.8
Total		57	100.0

Chapter 5: Conclusion, Limitations and Recommendations

Conclusion of the Impact on Internal Auditing on the Performance of Governmental

Organizations in Saudi Arabia

Overall, it has been concluded in terms of KSA, coverage of internal audit is one of the main issues and problems. It has been analyzed that with the consideration upon internal auditing development, interaction among external auditors and audited organizations, internal audit operations, internal audit management support, and internal audit competence, the efficiency of internal audit increases. In a year, the coverage of branches takes place only once. Additionally, the internal auditors’ number was not enough at all when compared with operations and activities. For a better performance, it is important that occurrence of audit branches is more than once every 12 months. With more branches, internal auditors’ number will increase and it will help in overcoming the audit coverage issue. It is again important for government entities or organizations to develop the knowledge of not only their technical staff but also the employees. The knowledge of workers must be certain and knowledge of technical staff has to be natural or general.  Volunteering in specialized periodicals and journals is also helpful. Actually, there is a strong and positive bond between audit functions which are internal and external. It will further lead to a decrement in time spent and audit’s cost. Though, it is important to focus on sensitive issues such risk analysis.

It can be concluded that hypothesis 1 and 2 are proved; as both has the significant impact on the companies. It is analyzed through conducting the primary research as well as the literature review that internal auditing practices has impacts on the governmental organization, consequently, Hypothesis 1: Internal auditing practices have a positive impact on the governmental organizations’ performance or not; based on questions Q5-Q12

It is analyzed that public sector companies in Saudi Arab are using the internal audit practices as 23% of the respondents agreed. However, 25% of the respondents said that the internal audit has essential role in the companies, which means that maximum respondents are agreed. Thus, regarding laws and regulations, it is known that only 16% respondents said that private companies are following the laws. For the potential risks 16% people said that it focus on the protection from the crises or help the company in order to get secure. Moreover, there are 18% respondents who said that internal audit promote transparency, 16% people said internal audit improve financial performance, however, 17% people disagree with the overall performance of the governmental companies focus on the practices of internal audit. Thus, the Hypothesis 1 is considered that internal auditing practices have a positive impact on the governmental organizations’ performance because people agreed that there are positive impacts, however, many people disagreed that internal auditing practices have a positive impact on the governmental organizations or can increase overall performance of the company.

For the Hypothesis 2: The quality of internal audit function improves the performance of governmental organizations; based on questions (Based on questions Q13-Q18); it is know that there are significant impacts of the internal audit function as the performances can be increased. It is analyzed that public sector companies in Saudi Arab 14.0% of the public companies are completely independent; as well as governmental organization are qualified enough as 40.4% people agreed with the facts. Moreover, organization is reliable and effective in evaluating the employees' competence and performance; 23.2% of the people are agreed with this statement and 19.3% people says that it promote employees’ satisfaction. 26.8% people says that internal audit functions can pays serious attention to the auditors’ recommendations as well as the 32% people says that it increased the opportunities for improvement. It is known that

Limitations of the Impact on Internal Auditing on the Performance of Governmental

Organizations in Saudi Arabia

There were some unavoidable limitations in the studies as there little or less time. Other limitations include that research has the small sized sample moreover, the results were so generalized. For effectiveness in the results, there must be focus on the larger groups that can be related with the survey in the different cities in Saudi Arabia, however, in this way, the results can be more proper, wider and detailed.

Recommendations of the Impact on Internal Auditing on the Performance of Governmental

Organizations in Saudi Arabia

The following recommendation for the governmental organization based on the internal audit are given below.

It is recommended that 17% of the people disagree with the overall performance of the governmental companies because the practices of internal audit may be not so effectively concerned. However, the services need to be more transparent and need to focus so that employees’ satisfaction can be promoted and there is also need to focus on the opportunities as well as the suggestion by the audit professionals for the improvements.

In Saudi Arabia, Internal audit departments should focus to create the objective and independent internal audit purpose. Almost entirely companies should have board of directors. According to the research; it is predicted that the board of directors should be the internal auditors rather than the managing directors. More to that, the selection and rejection of internal audit directors should be made by the board of directors.

There is the lack of professional training which also severely influenced internal auditors. Therefore, governmental organizations should look forward for increasing the competence of internal auditing staff. Furthermore, it is recommended to the Saudi government that short-term training program need to be engaged. Also, provides opportunities for the internal auditors to join certification programs in internal auditing. Well trained internal auditors should be kept in the internal audit department so that to have the job done in a well decorous manner. Doing such will led the transfer of knowledge as well as experience from highly trained to a non-experienced internal auditor.

Management of the audit council should ensure clearly that they have adequate resources and enough staff of audit available so that they can perform their assigned activities and operations effectively.

For audit unit the management support can be improved by ensuring all internal audit findings and recommendations for all matters raised. They should also ensure that a good working environment among the internal audit office so that to have maximum working efficiency.

There should be increase job training among the internal auditors so as to enable them to cover the gap of all deficiency of an audit internal and make it more professional.

Management should introduce quality assurance program to internal auditor and internal audit charter to ensure performances of their services.

Public sector internal audit staff should also work in agreement so that there could be effectivities internal audit charters. It helps them to know the depth to which they are related with the management and let them know their rights and duties.

References of the Impact on Internal Auditing on the Performance of Governmental   Organizations in Saudi Arabia

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Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.

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Appendices

Appendix A

This questionnaire aims to identify “The Impact of Internal Auditing on the Performance of Governmental Organizations in Saudi Arabia." It targets all government employees at various managerial positions. Your cooperation in this regard will be highly appreciated.

A) Personal Information:

1) Gender

a) Male                        b) Female

 

2) Age

a) 18-30                       b) 31-40 years             c) 41-50 years             d) 51-60

 

3) Educational Level

a) High school             b) Diploma                  c) Bachelor degree d) Graduate studies

 

4) Experience

a) 0-2 years                 b) 3-5 years                  c) 5-10 years               d) More than 10 years

 

Appendix B

B) Please indicate how strongly you agree or disagree with each statement using the scale provided.

Strongly Disagree 1

Disagree 2

Neutral 3

Agree 4

Strongly Agree 5

 

Hypothesis 1/ Internal auditing practices have a significant impact on the governmental organizations’ performance.

S. N	Statements	SD 1	D 2	N 3	A 4	SA 5
1	Your organization has an active internal audit department.
2	Internal audit department plays an essential role in your organization.
4	The internal audit department is applying the best practices to ensure that financial transactions are conducted by laws and regulations.
7	Internal auditing practices have protected your organization from falling into many administrative and financial irregularities.
8	The internal audit department contributes in measuring and evaluating the potential risks to the organization.
9	The internal auditing practices are effective in combating administrative and financial corruption in governmental organizations.
	The internal auditing practices aim to protect integrity, promote transparency, and ensure the optimal use of available resources.
10	Internal auditing practices have improved the financial performance of your organization.
	The internal auditing practices have improved your organization’s overall performance.

 

 

 

Hypothesis 2/ The quality of the internal audit function affects the improvement of the governmental organizations.

S. N	Statements	SD 1	D 2	N 3	A 4	SA 5
2	The complete independence of the internal audit department helps auditors to provide an unbiased and objective view.
	The internal auditors in your organization are qualified enough and have the experience to handle their tasks.
3	The internal audit function in your organization is reliable and effective in evaluating the employees' competence and performance.
	Professional internal auditing practices promote employees’ satisfaction.
4	Non-professional internal auditing practices can result in poor decision-making.
	Not implementing the internal auditing function efficiently can lead the governmental organizations to face risks such as bribery and fraud
8	Due to the professional practice of internal auditing, your department pays serious attention to the auditors’ recommendations.
9	The quality of the internal audit function is essential in developing a performance measurement process.
	High-quality of internal audit function will increase the opportunities for organizational improvement.