ملخص الدراسة:

The aim of this study was to identify to what extent the internal auditor can evaluate the operational risk in palestinian universities and junior colleges in gaza strip from the standpoint of internal auditors, and to achieve the objectives of this study was designed questionnaire based on the theory and previous studies , and distributed to internal auditors in at universities and junior colleges in the Gaza Strip, the total number (40), was recovered (38) to identify valid for analysis, which represents the return of (95%). the researcher used the statistical analysis (SPSS) program to analyze the data and test hypotheses. The research extracts many results after the field study. Firstly, Internal auditors at universities and junior colleges are taking into consideration the risks associated with personnel and human mistakes and possible crimes moderately. Secondly, Internal auditors at universities and junior colleges are taking into consideration the risks associated with technology moderately. Thirdly, Internal auditors at universities and junior colleges are taking into consideration the risks associated with the surrounding environment and economic fluctuations moderately. Fourthly, Internal auditors at universities and junior colleges are taking into consideration the risks associated with management practices and practices business significantly. The most important recommendations of the study is the need to hold training courses for the staff of the internal audit in the field of internal audit based on risk to get the certificates necessary expertise departments, need to make sure the internal auditors of the input and output devices and tools for personal students process when they enter and exit from the enterprise, the need for attention auditors of the safety and effectiveness of anti-virus software in the enterprise, the need to make sure the internal auditors of the safety of refrigeration and air-conditioning and the extent of maintaining a degree of required and appropriate temperatures. The need to make sure that internal auditors that management can get sufficient information to monitor the satisfaction or non-satisfaction of staff of the institution. The need to make sure the internal auditors to monitor the results of the risk analysis

توثيق المرجعي (APA)

ابو شعبان, احمد اياد صبحي (2017). To What Extent The Internal Auditor Can Evaluate The Operational Risk In Palestinian Universities and Junior Colleges in Gaza strip. الجامعة الإسلامية - غزة. 18205