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(



.

Abstract:The internal audit function is considered one of the most important

functions among the companies. It has an effect on designing, developing
the internal control system, measuring the competence of using the
resources and supporting the corporate governance. It contributes in
evaluating, measuring and securing from risks.
On the other hand it helps in measuring and evaluating competence and
efficiency of performance which reinforce the companies' so as to enhance
the opportunity of the corporation in the best usage for the available
resources in order to reach the total quality and stand against competition.
This study aimed at clarifying the role of internal auditing function in
controlling the financial and managerial performance at the Palestinian
public Corporation.
To achieve these objectives a questionnaire has been designed
depending on theoretical and previous studies. The questionnaire consisted
of (7) parts distributed to public Listed Companies in Palestine Securities
Exchange (PSE). The questionnaires were (36) the replied questionnaires
were (31), which represent (86%). The researcher used the statistical
program package in social sciences (SPSS) for analyzing the data .
The most important findings that the internal audit units exercise a good
role in controlling the financial and Managerial performance and
contribute in support corporate governance through its role in evaluating
the internal control system, and evaluate and enhance Risk management
and measuring efficiency effectiveness of its performance, and there is a
great relationship between role of the internal auditor in evaluating and
strengthen the risk management and controlling the Managerial and
financial performance in the public corporations.
The researcher introduces a set of recommendations, the most important
are, The necessity of providing the internal auditing department with
sufficient financial and human resources in the Palestinian public
corporations and The necessity of setting up a training courses for internal
auditors to get a sufficient knowledge about the internal auditing standards
issued by the Institute of Internal auditors (IIA). It must be applied
gradually in the Palestinian public Corporation and the necessity of
separation the internal auditing section from the Financial department and
followed to the audit committee or High Management in order to enable
the internal auditor to measure the efficiency and effectiveness and
evaluating the performance and the internal auditor must introduce a
periodically report to Management council and audit committee about if

the corporation is complied with legislations and laws that organizing its
activities , the appointment and displace the manager of internal auditing
and his financial treatment be a decree from management council after an
approval from audit committee.

1-1:

(Arena, et al 2006
) (Rezaee, 1996, p30) p275

)
2005 (89


) 1994 . (250

) 1996 (27


)2004 .(203




). (Sarbanes Oxley Act


)(Corporate Governance
) (Risk Management



) 2004 .(2



) (610
) IFAC, 2001, P213
(
IFAC, 2001, P213 ).
) " (320 .(".



.
1947

150 100.000

) (Dittenhofer,2001,P443
1999 -:

Internal auditing is an independent, objective assurance and

consulting activity designed to add value and improve an
organization's operations. It helps an organization accomplish
its objectives by bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk management,
control, and governance processes. (IIA, 2004, P2).



.







.

Assurance activity :
Consulting activity

 2-1 :





.


-:
-1
) (Audit Charter

-2


-3

-4
.
-5

 -6

3-1 :
:





.


.


.

 4-1 :
-:
-1

.
-2
.
-3
.
-4
.
-5
.
-6
.

5-1 :

-:

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"
"

 -:
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"

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-:
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"

-:
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-:
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".

6-1 :

) (36

.

 7-1 :






.

SPSS


- ) 1- Sample
( K-S One sample t test . Independent samples t test

 8-1 -:
-1 :
1-8-1 ) (1994
" "
















.

10

) 2-8-1 (1994 "

"

3-8-1 ) (1998 "

"

11

4-8-1 ) (1999 "

- "

12

13

 5-8-1 ) (2000
" "














:



.

14

 6-8-1 ) (2000 2000

"
"









498 164
%91
)
(





.

15

 7-8-1 ) (2002

2002 "
"

















.

16

 8-8-1 ) (2003 "

"















.

9-8-1 ) (2004 "

"

17





) (45











.
10-8-1

) (2005 "

"

18

19

 -2 :
11-8-1

) (O'Regan , David 2001 "Genesis of a

" profession: towards professional status for internal auditing

O'Regan

) (IIA






.



.

20

12-8-1

) (Spira, Laura and Page, Michal, 2003:

"Risk management - The reinvention of internal control and the

" changing role of internal audit

) (Turnbull report







" "Cadbury Committee 1992



" " Hampel committee

Turnbull report


.

21

13-8-1

2003 "Internal Audit Independence and

" Corporate Governance

1(SOA) Sarbanes-Oxley act



)(SOA





.
14-8-1

) (Leung , Philomena 2003 The Role of Internal

"Audit in Corporate Governance and Management in Australia

2003




1 2002 .

22


2002


25 )semi-
(structured interviews
%97

) authority for
(access






) (reporting lines



.

23

15-8-1

) (Jantan ,et al,2005 " Internal auditing

" practices and internal control system

) (IIA










.
16-8-1

) (Arena ,et al ,2006 "Internal audit in

" Italian organizations : A multiple case study

24


" "institutional pressures










:
-1
.
-2
.
-3 .


.
17-8-1

Stewart Kent 2006 "The use of

" internal audit by Australian companies

25














.


.
18-8-1

Sarens De Beelde 2006

" Internal auditors perception about their role in risk

management - A comparison between US and Belgian
"companies

26







. Sarbanes-Oxley act





.





.

27

28

 -:

) 1999 (640
)
1994. (5
)
2000 (15



) 1994 (250
.








.

29



1-1-2-:

) 1999 (640
) 2000 (15

) 1994 . (250




.


) (Parmalat ) . (Arena, et al 2006, p275


%60
) ( Hillison,et al,1999,p351
%5
) (Acfe,2006,P6 ) 2003 (172

30


.
) (Turnbull report

) ( Sarbanes Oxley
).(Moller,2004,P13

2-1-2 :



1999
1947 Statement of Responsibilities
of the Internal Auditor :
"
" ) 1994 .(252


.

) 1996 (103 "

"
Michael Oxley Paul Sarbanes

) (Moller, 2004, P12) (Public Accounting Reform and Investors protection Act

31



.
) 2000 (181 -:

"

"

.
) 2001 ( 227

"

"..
"

.(IFAC, 2001, P213) ".

32




) (IIA
-:

"Internal auditing is an independent, objective assurance and

consulting activity designed to add value and improve an
organization's operations. It helps an organization accomplish its
objectives by bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk management, control,
)and governance processes". (IIA, 2004





) (add value
.
) (Anderson,2003,P106

33


.

) (1


.
) ) (1 (

) (Hermanson and Rittenberg ,2003 ,P59

34

 3-1-2 :

(Jantan, et al
) 2005, p844


) 1984 .(2

) 1999 (640

) 2000 (33


) Hillison ,et al
. (,1999, p352
) 1994 (6




.

35



) 2001 .(228

) (assurance and consulting activity



) (Pickett,2004,P11
Pickett

-:
) 1 (
1950

1960

1970

1980

1990

2000

2005

) )( Pickett, 2004, P11

36

 ) (KPMG
(KPMG,2004,p2) -:
-1 .
-2
.
-3 .

:
.1 )(The Institute of Internal Auditors (IIA
1941 ) 1994 (250

) (Ramamoorti,2004,p2



150 100.000
) (Dittenhofer,2001,P443
-:

.

37



.

.

) (best practices .

.
) http:www.theiia.org/theiia/about-
.(/the-institute/mission

.2

-:

) The Report of the National Commission on Fraudulent

) Financial Reporting ) (Treadway
1987


)(COSO) (The Committee of Sponsoring Organizations

).(COSO,1992

38

 ) (Cadbury Committee
1992
) (4.39 "
") Good
(Practice

.
the
(Directors on the publication of Internal Control: Guidance for
) Combined Code, 1999
) (Turnbull report 42

46




.
(the Blue
) Ribbon Committee) (BRC
(THE NATIONAL
) ASSOCIATION OF SECURITIES DEALERS 1999

39


.
2000
11


.

2002
) (Sarbanes Oxley Act 2002



) (Arena, et al 2006, p275
2001 ) (Draghis law
) . (Arena, et al 2006, p275




.

40

 .3


) (Arena, et al 2006 P275 )(Strine Jr., 2002

.
.4


2002


(Ramamoorti,2004,p9) 2004

) (The Stock Exchange combined code
.

) (Tyco ) (Parmalat
) (Xerox ) (Enron ) (WorldCom ( Adelphia), .

41

 4-1-2 :



.
) (David O'Regan,2006,P215 -:

"An occupation based on advanced, complex, or esoteric

knowledge, backed by a social legitimacy deriving from both an
"institutional framework and credible ethical basis
O'Regan
: ) (knowledge
) (complex
) (esoteric ) (social legitimacy
) (ethical basis .
) 1985 (36
-:
-1
.
-2

.
-3 .

42

 -4
.
-5 .
-6
.

O'Regan
-:

"A calling requiring specialized knowledge and often long

and intensive preparation including instruction in skills and
methods as well as scholarly principles underlying the skills
and methods, maintaining by force of organization or concerted
opinion, high standards of achievement and conduct and
committing its members to continued study and to a kind of
work which has for its prime purpose the Rendering of a public
service.

)(

.



.

43





.




.

5-1-2 :

(Financial

) Auditing )) (Operational Auditing

2006 (347
) ) (Special Assignments Audit 1998 (102
)(Allegrini and DOnza, (compliance audit
)2003, P195

-:

1-5-1-2 :

) 2006

44

 ( 346 " -:

"



) 1998 .(102


) 1998 (102

.

2-5-1-2 :

) 2002 (257

) 2006 ( 348 "

" .

45

 ) 1999 (634



.

%34
%5 ) (Allegrini and DOnza , 2003, P 195


)

2005-:(348
-1 .
-2
.
-3

.
-4
.
-5 .
%20 %10
.%16

46

 3-5-1-2 :




.

6-1-2 :

)
1985(35 "

"
) (IIA -:

Standard A professional pronouncement promulgated

by the Internal Auditing Standards Board that delineates
the requirements for performing a broad range of internal
audit activities, and for evaluating internal audit
performance. (IIA, 2004,P8).

.
) 2006 ( 346

"

47

" ) (IIA

) 2004 . (60


) 2006 (243


) 1985 .(84
2004
) (The Professional Practices Framework

) (Code of Ethics (International Standards for

) the Professional Practice of Internal Auditing
)
1985 (35-:
-1
.
-2

.
-3
.

48

 ):(IIA, 2004,P7
-1 .
-2
.
-3 .
-4 .

1978


.
2000
) (Attribute Standard
) (Performance Standards
) (Implementation Standards

-:

-1 ): (Attribute Standards,


-:

49

-1

(Purpose,
) .Authority, and Responsibility

.

-2

).(Independence and Objectivity

-:
)Independence
(Organizational
.
(Individual
) Objectivity
.

)(Impairments to Independence or Objectivity

.

-3

(Proficiency
) and Due Professional Care
) (Proficiency

50



) (Continuing Professional Development
.
-4

) (Quality Assurance and Improvement Program



:

) (Quality Program Assessments

.

(Reporting on the
) Quality Program
.

) Use of Conducted in Accordance with the
) Standards

.

51


) (Disclosure of Noncompliance


.

-2 )-: (Performance Standards

-:

-1 (Managing the Internal

):Audit Activity

-:
.

) (Planning


.

.
) (Communication and Approval


.

52

 . (Resource
) Management

(Policies and
) Procedures
.
.

)(Coordination


.

) (Reporting to the Board and Senior Management




.

-2 ) (Nature of Work -:
. ).(Risk Management


.

53

 . ).(Control


.
. ).(Governance


-:
-1

-2

-3

-4

-3 )( ):(Engagement Planning



-:

.

54


.

.

.
-:
) (Engagement Objectives
.
) (Engagement Scope
.
) (Engagement Resource Allocation


.
) (Engagement Work Program

.

-4 ):(Performing the Engagement

-:
) (Identifying Information

55



) (Analysis and Evaluation

.
) (Recording Information

.
) (Engagement Supervision

.

-5 ):(Communicating Results

-:
) (Criteria for Communicating

.

) (Quality of Communications



.

56

(Engagement Disclosure of Noncompliance with the
) Standards

.

) (Disseminating Results

.

-6 ):(Monitoring Progress

.

-7 ) Resolution of
:(Managements Acceptance of Risks Monitoring Progress



.

-3 ):(Implementation Standards


.

57

 7-1-2 -:





:

) (.

.
.

58

) 2002 ) (52 2002 ) (59 1996 .(136

59

 8-1-2 .

) Spira and Page,
(2003,p635



2005 (IIA Position Paper on Resourcing Alternatives for the Internal
) Audit Function
):(IIA,2005,P5
-1 .
-2
.
-3
.





) 2000 (226 :

60

 -1


.
-2

.
-3
-4

.
-5

.
-6



.

61




.







.

62


2-2
1-2-2 -:






) 2004 . (217

) (Mutchler,2004,P235
) (Mutchler,2004,P236


) 1988 (283
) 1996 (406

.

63

 ) (IIA

) Internal auditing is an independent,

.(objective assurance and consulting activity
-:

Independence The freedom from conditions that

threaten objectivity or the appearance of objectivity.

)
2001 (230
) Jantan,
.(et al 2005 , p845


) 1987
( 32
.
) Report
(Line

64



-:

"The functional reporting line for the internal audit function is the
ultimate source of its independence and authority. As such, The IIA
recommends that the CAE report functionally to the audit committee,
board of directors, or other appropriate governing authority."(IIA,
2003, P4).


4.39 :

"It is essential that heads of internal audit should have

unrestricted access to the chairman of the audit committee in order
) . to ensure the independence of their position" (4.39

) 2001 (244) (IFAC,2001,P214

) 1996 (406
-:

65

 1-1-2-2



.
2-1-2-2



.
3-1-2-2

.
4-1-2-2

.

66

 2-2-2 -:

) 1998 .(111

13 610
) IFAC,
(2001,P214

) 1987 .(43


) 1994 .(31

4/3

67


) 2004 . (221




:
) ) (2 (

68

 3-2-2 .

)2004 (207


).(Vinten, 2004 , p 581


) (Vinten, 2004 , p595

.

) (Arena, et al 2006, p289
.
) (Ruud,2004,p74

2010

).(IIA, 2004,P15

69


.

)(
.(IIA 2004,P4) :
.1 ) : (Integrity

-:
.
.
. .
. .
. .
.2 ) (Objectivity


-:
.

.

70

 .
.
.
.
.3 ) (Confidentiality


.
. .
.
.
.4 ) (Competency
-:
. .
.
.
. .
) 2004 (41

-:
.
.

71



.

.

)) ( Certified Internal Auditor (CIA

:
-1 .
-2 .
-3 .
-4 .
) (Prawitt,2004,192
) (Cognitive Skills

) (Behavioral Skills

.
) (Ramamoorti,2004


.

72



1-3-2 )(Adding Value


) 2001 .(226





.
) 1999 (189
) 2003 (404


.


).(Anderson,2004,p99

73

 ) 2003 (410
-:
-1 )/(
.
-2

-3 .
-4 .









). (Anderson,2004,p102

74

 2-3-2 .

(designed to

add value and improve an organization's operations).

) 2000 (43
:
-1
.
-2 .

) 1994 (251
:
) 2001 (228
-1 .
-2 .
-3
.

75

 -4

.





).( Hillison,et al,1999,p352



) 1994 (257


). (187


)
1994) (251 1996 (136

) 2005 (117

76




.

) 2002 (55


) (IFAC, 2001, P213 ) (IFAC

-:


.
.
.

. (IFAC, 2001, P 213) .

77




) ( 1994

.

78

79

80


1-3 .
1-1-3



).(Stewart and Kent, 2006,p85




) (IIA .
) 3 (

) / ) (IIA (.

81

 2-1-3

2.5 " system by which companies are directed and

".controlled

) (Cadbury,1992,P16 :

" The combination of processes and structures implemented by

the board in order to inform, direct, manage and monitor the
activities of the organization toward the achievement of its
objectives".





2005 ) (CIPE

"
.(CIPE,2005,P3) ".

82





)
1984 ( 19
.
(Organization for Economic
) (OECD) Co-operation and Development :

"

.


" (OECD Principles of Corporate Governance, 1999.
June21 (.

)(OECD



.

83

) 4 (

) (Hermanson and Rittenberg ,2003 ,31

3-1-3


) (Hermanson and Rittenberg ,2003 ,P34
) (IIA
).(IIA,2006,P2

) 2005 (723

84





)
2003 (415
:
:

.
:

.
) (Hermanson and Rittenberg ,2003 ,P32

-:
-1 .
-2 .
-3 .
-4 .
-5 .

85

 -:
-1
-2
.
-3 .
-4 .

:
-1 .
-2 .
-3
.
-4
(Performance Standard .
).2130, Governance

) (IIA


-:
-1

.

86

 -2

.
-3

.

-:
) 5 (

87

 4-1-3 -:





) (Monks and Minow , 2001, P184 -:

"The link between the people who provide the capital (the
shareholders) and the people who use the capital to create
value (the managers). This means that boards are the overlap
between the small, powerful group that runs the company and a
huge, diffuse, and relatively powerless group that simply wants
the company run well".
"
"


.

) 2003 (184 1978

) 1994 (12

88






) 2003 .(172
) (Moller, 2004, P63
-:
-1 .
-2 .
-3 .
-4 .
-5 -:
.

41-:
-1
.
-2 :
-
.
- .

89

 -

.
-



.

) 1994 -:(13
-1 .
-2
.
-3 )(
.
-4
.
-5 .
-6
.
-7 .

90

 -:
.
.

) 2004 -:(223
.1 .
.2 .
.3
.
.4 .
.5
.





.

91

 5-1-3 -:



610 )
(
) (IFAC, 2001,P214

) 2002. (448
) (AICPA )(65
) (

) (IIA
.




) Al-Twaijry, et al
( 2004 p929

92


) 2004 .(124


) (Felix, et al , 2001 p515 )
2006 (187
.

65 ) (SAS No.65
9

-:
-1
-2 .
-3
.
-4 .
) (AICPA
-:
-
-1 )(.
-2 .

93

 -3 .
-4 .
-5 .
-6 .
- -:

-:
. :
-1
.
-2

-3
.
. .
-1
.
-2

).(383

) 2006 (187

94


.
) (6

-:
) IFAC, 2001,P214 (
-1 .

-2 .

-3 .

-4 .

95






.


.

96


.
1-2-3 :
) Agency
(Theory

) 1994 (250


) 2005 (89
) 2005 .(105

) (Arena, et al 2006, p275




) 2001 (226

IFAC :

" ) (

97



"). (IFAC, 2001,P214



) 1996
(112
.
"

"
) 2005 (105

.
) (COSO -:

A process, effected by an entitys board of directors,

management and other personnel, designed to provide
reasonable assurance regarding the achievement of objectives
in the following categories:
Effectiveness and efficiency of operations
Reliability of financial reporting
Compliance with applicable laws and regulations.
(Committee of Sponsoring Organizations COSO of the Treadway Commission
)1992, p.9

98

 COSO process




reasonable assurance


.

) (IIA -:

Control Any action taken by management, the board, and

other parties to manage risk and increase the likelihood that
established objectives and goals will be achieved.
COSO
action


) (increase the likelihood

) (IIA -:

Control Environment The attitude and actions of the

board and management regarding the significance of control

99

within the organization. The control environment provides

the discipline and structure for the achievement of the
primary objectives of the system of internal control.



-:
) (Integrity and ethical values
(Managements philosophy and operating
)style
).(Organizational structure
(Assignment of authority and



).responsibility
(Human resource policies and
).practices
).(Competence of personnel

) (IIA -:

Control Processes The policies, procedures, and

activities that are part of a control framework, designed to
ensure that risks are contained within the risk tolerances
established by the risk management process.

100



.
) 1996
.(112
:
-1 .

-2 .

-3 .

-4 .

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/ :
1-Books:
D. Bailey, Andrew and Gramling, Audrey and Ramamoorti, Sridhar
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INTERNAL
AUDITING". The Institute of Internal Auditors Research Foundation,
Altamonte Springs, Florida :

Ramamoorti,
Sridhar,
CH.1"INTERNAL AUDITING:
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Hermanson, Dana and Rittenberg, Larry CH.2 " INTERNAL
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Ruud, Flemming , CH. 3 " THE INTERNAL AUDIT
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 Anderson, Urton , CH. 4 " ASSURANCE AND CONSULTING

SERVICES ". p79-129.
R. Kinney, William , CH. 5 " AUDITING RISK
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131-170 .
F. Prawitt , Douglas CH.6 " MANAGING THE INTERNAL
AUDIT FUNCTION" p171-228
Mutchler , Jane CH.7 " INDEPENDENCE AND
OBJECTIVITY: A FRAMEWORK FOR RESEARCH
OPPORTUNITIES IN INTERNAL AUDITING " p 231-268.
Lemon, Morley and Tatum, Kay. CH.8 " INTERNAL
AUDITINGS SYSTEMATIC, DISCIPLINED PROCESS " p
269-300.
Ramamoorti , Sridhar and Weidenmier , Marcia CH.9 " THE
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Moller , Robert "Sarbanes-Oxley and the New Internal Audit Roles"
(2004) John Wiley and Sons.
Pickett, K. H. Spencer , " The Internal Auditor at Work " (2004) John
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Allegrini, Marco. And DOnza, Giuseppe ." Internal Auditing and
Risk Assessment in Large Italian Companies: an Empirical Survey ",
International Journal of Auditing, No. 7, 2003, pp 191208.
Al-Twaijry , Abdulrahman A.M . And Brierley, John A, Gwilliam. And
David R, "An examination of the relationship between internal and
external audit in the Saudi Arabian corporate sector", Managerial
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Arena, Marika and Arnaboldi, Michela and Azzone, Giovanni "
Internal audit in Italian organizations: A multiple case study "
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of the Blue Ribbon Committee on improving the effectiveness of
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expansion of present methods ", Managerial Auditing Journal. Vol.
(16) No. (8) 2001 pp. 443-450.
Felix, W.L. Jr, Gramling, A.A. and Maletta, M.J. (2001), The
contribution of internal audit as a determinant of external audit fees
and factors influencing this contribution, Journal of Accounting
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Ignace , De Beelde and Gerrit, Sarens "Internal auditors perception
about their role in risk management - A comparison between US and
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Institute of Internal Auditors IIA (2002), Practice Advisory 2060-2:
Relationship with the Audit Committee, December 3, 2002.
Institute of Internal Auditors IIA, 2004," Code of Ethics and Standards
for The Professional Practice of Internal Auditing", available at:
http://www.theiia.org/ .
Institute of Internal Auditors IIA, 2005,a" IIA Position Paper on
Resourcing Alternatives for the Internal Audit Function ", available
at: http://www.theiia.org/ .
Institute of Internal Auditors IIA, 2005,b" Practical Considerations
Regarding Internal Auditing Expressing an Opinion on Internal
Control ", available at: http://www.theiia.org/ .
Institute of Internal Auditors IIA, The Chicago Chapter, Martin Bariff,
IIA, 2003," Internal Audit Independence and Corporate Governance",
available at: http://www.theiia.org/ .
KPMG Corporate governance in Europe: survey
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2002/2001

KPMG "New Strategy and best Practice in Internal Audit- An

emerging model for building organizational value focusing on risk"
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 Leung , Dr Philomena" The Role of Internal Audit in Corporate

Governance
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O'Regan, David," Genesis of a profession: towards professional status
for internal auditing "Managerial Auditing Journal. Vol. (16) No. (4)
2001 pp. 215-226.
Rezaee , Zabihollah ,(1996) "Improving the quality of internal audit
functions through total quality management" , Managerial Auditing
Journal, Vol. (11) No. (1) 1996 " p 3034.
Selim, G. and McNamee, D. "Risk management and internal
auditing: what are the essential building blocks for a successful
paradigm change "International Journal of Auditing Vol. 3 No. 2,
2001, pp. 55-147.
Spira, Laura and Page, Michal, "Risk management - The reinvention
of internal control and the changing role of internal audit"
Accounting, Auditing & Accountability Journal. Vol. (16) No. (4) 2003
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Stewart, Jenny Goodwin and Kent, Pamela "The use of internal audit
by Australian companies" Managerial Auditing Journal. Vol. (21) No.
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Vinten, Gerald, (2004) "The future of UK internal audit education Secularization and submergence?" Managerial Auditing Journal, Vol.
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3- Laws and Reports :

Acfe, 2006, "Report to the Nation on Occupational Fraud & Abuse"
Association of Certified Fraud Examiners, available at:
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