Strategic audit and its role in the performance of non-profit units

Abstract

The research aims to demonstrate the importance of strategic auditing in economic units as it is considered one of the tools used to increase confirmation of the information provided by the administration in how it exploits the resources available to the economic unit، which leads to reducing risks and increasing opportunities for management to benefit from the resources available to it. One of the important reasons that necessitated choosing this title is to spread the culture of strategic auditing among the control and internal audit departments in the economic units، as well as benefiting from the development occurring in the field of internal auditing in the economic units in the rest of the institutions operating in developed countries. The descriptive and analytical system was adopted، and the statistical methods that were used in the analysis depended on the Cronbachalpa equation to measure the extent of consistency in performance to measure and ensure the internal consistency of the questions included in the questionnaire form، the use of descriptive statistics، and the use of independent sample tests. T-Test). Using a simple linear regression model to measure the effect of hypotheses. The research reached a set of conclusions and recommendations، and one of the most important of these conclusions was that strategic audit is considered a type of audit based on examining and evaluating strategic performance to ensure that operations are conducted according to sound principles to ensure planned results. Likewise، strategic audit represents a comprehensive system for various strategic levels ( Pre-or preventive audit، simultaneous audit - inspection - and post-audit - feedback -). The most important recommendations recommended by the research are to intensify training courses for the auditor in order to increase experience، as well as greater attention to the aspect of strategic auditing because of its great importance in determining the course of the economic unit.