The role of auditing organizational culture in evaluating internal control and risk management: An applied study in the Mayoralty of Baghdad
Article Sidebar
THIS IS AN OPEN ACCESS ARTICLE UNDER THE CC BY LICENSE
Main Article Content
Abstract
The research aims to identify audit culture, the importance and requirements for its use in economic units, and the role of internal audit in auditing organizational culture in order to enhance internal control and risk management and add value to the economic unit, as well as knowing the relationship between organizational culture, control and risk management. To achieve these goals, the researchers relied on the descriptive approach. Analytical, through a checklist to collect data for a number of Baghdad Municipality employees. One of the most important findings is that an audit of organizational culture and work ethics in all economic units, by internal auditing, works to form an approach for the unit towards risk management and internal control. As well as it helps economic unity in providing assurance that management is responsible for promoting integrity and ethical values, and culture auditing in adding value to stakeholders by being able to proactively manage risks and correct internal control failures within an appropriate reaction framework before they deviate from the correct path and thus serve as an early warning. On cases of deviation in economic units.
Downloads
Article Details
References
اولاً. المصادر العربية:
بحر الدين، نور حياتي، (2016)، المنظورات والرؤى العالمية: الاتجاهات الناشئة، العدد الخامس، مترجم الى اللغة العربية من قبل جمعية المدققين الداخليين بدولة الإمارات العربية المتحدة.
بيترز، ايان، (2016)، التدقيق على الثقافة، بحث منشور في مجلة المنظورات والرؤى العالمية: الاتجاهات الناشئة العدد الخامس، مترجم الى اللغة العربية من قبل جمعية المدققين الداخليين بدولة الإمارات العربية المتحدة.
دارسي، كيث، (2018)، الثقافة أكبر عامل محدد للسلوك السائد في أي منشأة بحث منشور في مجلة ترنيمة الادارة العليا، العدد (88) ترجمة جمعية المراجعين الداخليين في اليمن.
فيتزاني، انجيلا، (2015)، آراء ورؤى عالمية: ثقافة التدقيق نظرة ثاقبة على ابسط الامور، العدد الثاني، مترجم الى اللغة العربية من قبل جمعية المدققين الداخليين بدولة الإمارات العربية المتحدة.
نظمي، ايهاب والعزب، هاني، (2012)، تدقيق الحسابات الإطار النظري، الطبعة الاولى، دار وائل للنشر، عمان، الاردن.
ثانياً. المصادر الأجنبية:
(AFC) Anti-Fraud Collaboration, (2020), Assessing Corporate Culture: A Proactive Approach to Deter Misconduct, © by the Center for Audit Quality.
(CAA) Chartered Accountants Australia, (2017), Managing Culture: A good practice guide, Ed., 1st, © Chartered Accountants Australia New Zealand, The Ethics Centre, Governance Institute of Australia and Institute of Internal Auditors-Australi.
(IPPF), The International Professional Practices Framework, (2019), Demonstrating the Core Principles for the Professional Practice of Internal Auditing: Enablers and Key Indicators.
Arens, A. A., Elder, Randal, J., and Beasley, M.S., (2012), Auditing and Assurance Services. An Integrated Approach, 14th Edition, Pearson Prentice Hall, United States of America.
Arons, Alec, (2019), Auditing Corporate Culture: A New Imperative, an e-Book publication sponsored by Manpower Group.
Dewey, Todd, (2019), Auditing culture through soft controls,
https://www.linkedin.com/pulse/auditing-culture-through-soft-controls-todd-dewey
Domnisoru, S., Ogarca, R., & Dragomir, I., (2017), Organizational Culture and Internal Control, Audit Financiar, vol. (15), no. (4). DOI: https://doi.org/10.20869/AUDITF/2017/148/628
Gebler, David, (2018), Is your Culture a Risk Factor? Using Culture Risk Assessments to measure effectiveness of Ethics & Compliance programs, © Working Values, Ltd.
Li, Eric Ka-Cheung & JP, GBS OBE, (2017), An Evolving Internal Audit Landscape © KPMG Advisory (Hong Kong) Limited, a Hong Kong.
Morelo, N., (2011), the Importance of Internal Control in the Brazilian Public Administration. The George Washington University–School of Business and Public Management. Minerva Program Spring.
Tabuena, Jose, (2019), Auditing Corporate Culture: A New Imperative, An e-Book publication sponsored by Manpower Group.