Reality of the Application of Internal Audit Procedures in Government Primary Schools in Jeddah

Abstract

This study aims to explore the status quo of the application of internal audit procedures in the government primary schools in Jeddah، from the standpoints of auditors and auditees. The descriptive survey method has been employed in this study. Two questionnaires have been developed and distributed to the study samples. One has been distributed to a sample of (150 auditors)، and the other has been distributed to a sample of (450 auditees). Anumber of findings were drawn from this study. The most significant of which is that the status quo of the application of internal audit procedures in government primary schools in Jeddah is perceived by auditors and auditees to be carried out “regularly”، with an average of (3.61/5). With regards to the sub-components، ‘Audit Planning and Preparation’ is perceived by auditors and auditees to be carried out “regularly”، with an average of (3.74/5). ‘Internal Auditing’ is perceived by auditors and auditees to be carried out “occasionally”، with average of (3.56/5). Finally، the ‘Corrective and Preventive Procedures’ are perceived by auditors and auditees to be carried out “occasionally”، with an average of (3.52/5). In the light of the study findings، the author makes a number of recommendations. The most important of which is that it is highly recommended to hold training courses and workshops for internal auditors that provide them with the adequate knowledge they need on the internal audit standards that conform with the generally accepted quality management principles. Furthermore، it is also recommended that sufficient financial and human resources should be provided in order to effectively achieve the target objectives of the internal audit process.