مدي التزام المراجعين الداخلين بتجنب مظاهر السلوك السلبي التي تؤثر على جودة أدائهم وسبل علاجها – دراسة حالة شركة الزاوية لتكرير النفط

Abstract

This study aimed to identify the extent of internal auditors adherence to avoid negative behaviors appearances that affect the quality of their performance and how it can be treated. The case study methodology has been adopted through choosing the Alzawya Oil Refining Company. Therefore, the study population is includes about (184) auditee within the company. Questionnaire which included a number of behavioral dimensions was designed and distributed among the participants to obtain the necessary data. Descriptive analytical, statistical tests were used and SPSS was also used for hypotheses testing. The findings of this study reveals that there was adherence by the internal auditors to avoid negative behaviors appearances that affect the quality of their performance. This study also reveals that there is possibility of treating the negative behaviors appearances. Based on these findings, some recommendations were provided.