قياس مدى تطبيق التدقيق الداخلي القائم على مخاطر الأعمال في مصارف دولة الامارات العربية المتحدة والعوامل المؤثرة في ذلك

Abstract

This study aimed to identify the extent of the application of the internal audit based on business risk and the factors influencing it, and constitute a community study of managers of internal audit in the UAE banks, and because the small size of the community, the researcher adoption of the entire population of the study sample. Were analyzed data collected by the software package Statistical (Spss). The study found that, the UAE banks do not hold sessions for internal auditors of their employees around the concept of audit based on business risk, and this in turn leads to a lack of clarity of this concept, which reflects negatively on the Application audit based on business risks, as demonstrated by the study sample that UAE banks have available the necessary technology for the application of audit based on business risk, and technological development does not hinder the application of this concept, and that the cost application audit based on business risks are high and this is what pushes banks to avoid the application of This concept, however, it is the view of the sample van this cost is justified, as it is not available to those working in the field of auditing in the UAE banks skills needed to apply the concept of audit based on business risk and this is one of the obstacles that prevent the application of such a concept. The study recommends that the UAE banks of sessions necessary in order to establish the concept of audit based on business risk, and knowledge of its elements and its components, and the requirements for the application of this concept. UAE Banks should work to exploit the available technology the best exploitation and use of this potential, including back to the maximum benefit, and used for the application of risk-based audit business. And the need to take root in UAE banks culture of investment in resources, and have a look at the future to accommodate these banks may consider cost soaked in the moment may return to the maximum benefit in the near future. The UAE banks should be working on arming their auditors all skills that will help them implement the audit strategy based on business risk to benefit of their institutions, and reduces the risks surrounding the banking business. In addition, the needs for new studies that identify all the obstacles that limit the application of audit strategy based on business risk, and propose the best solutions to overcome these difficulties.