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Abstract
The study has discussed and analyzed the functions and role of internal
audit in activating at improving the efficiency and effectiveness of financial
investments for the companies listed at the Palestine Securities Exchange,
with a quick review of the internal audit's concept, the ethics convention
development, and the professional criteria's development of internal audit
within its tasks and responsibilities, and mention the financial investment
concept with the internal audit's role at improving the efficiency and
effectiveness of the investments. Also, used the descriptive method at the
research by collecting data from primary and secondary sources, where
data was collected through a special questionnaire prepared for this purpose
which distributed to a research community -Internal auditors- who are
working at companies listed at the Palestine Securities Exchange. also,
used the Statistical Analysis Program (SPSS) in analyzing the data and test
hypotheses.
A set of Conclusion were obtained and the most important Conclusion
was: there is a significant role for the internal audit function to improve the
efficiency and effectiveness of financial investments, and that the work of
internal audit based on the essential elements on the basis determined by
the degree of impact on financial investments and of the independence and
objectivity of the internal auditor and the quality of the performance of the
reference work procedure, as well as the presence of administrative
management and integrated professional, which includes the presence of
the Governing Council and the Department of Internal Audit contributes
mainly to improve the efficiency and effectiveness of these investments.
A set of recommendations were concluded by the study, the most

important ones were: increase the attention for the internal audit function,
and the necessity of reinforcement the concepts and principles ruled by the
international criteria for the internal audit to the whole internal auditors
through making the necessary qualification training courses and follow-up
updating and developing the right applications for the interior auditing
criteria and the need to support the bases and foundations of the Internal
Auditor's independency.
:
1-1
2-1
3-1
4-1
5-1
6-1
7-1
8-1
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10
10-1
10
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13
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14
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17
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20
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25
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91

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(
%
%
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22.7
66.7
10.7
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0.0
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20.0
62.7
17.3
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0.0
4.0
0.827
0.000
22.7
66.7
10.7
0.0
0.0
4.0
0.893
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33.3
25.3
49.3
17.3
8.0
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92
0.0
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0.920
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0.000
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.

6
14.0
5.3
70.7
0.0
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0.947
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18.7
70.7
10.7
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0.0
4.0
0.893
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5-2-5
24.5
56.3
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= 0.05
94
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30.7
56.0
12.0
1.3
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0.867
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32.0
54.7
10.7
2.7
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0.867
0.000
33.3
49.3
16.0
1.3
0.0
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9.3
57.3
29.3
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0.006
22.7
54.7
13.3
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18.7
66.7
13.3
1.3
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= 0.05

)
(.
- = 0.05
.
-

) (18 )
( Sig. 0.05
96
"

"
0.724
0.05 = 0.05

)(16
ChiSquare
31.00
37.02
44.17
2.143
0.342
40.00
37.03
42.58
0.982
0.612
26.50
97
39.55
32.04
2.117
0.347
32.00
37.61
41.00
0.721
0.697
18.50
39.82
32.00
4.333
0.115
32.50
38.67
35.50
0.646
0.724
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.
-

) (19 )
( Sig. 0.05
"

"
0.498
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98
)(17

37.45
44.17
ChiSquare
31.00
1.775
0.412
37.69
39.50
40.00
0.119
0.942

37.80
38.72
40.00
0.049
0.976
37.33
40.67
44.00
0.761
0.683

39.90
29.67
23.00
4.750
0.093
38.39
33.11
44.50
1.393
0.498
- = 0.05
.
-

) (20 )
99
( Sig. 0.05
"

"
0.885
0.05 = 0.05

)(18
CPA
ACPA
ChiSquare
31.00
42.81
41.33 36.55
1.989
0.575
40.00
33.53
51.17 38.55
2.663
0.447

26.50
31.41
100
40.00 40.02
2.691
0.442
32.00
39.13
44.00 37.45
0.688
0.876
32.00
36.31
44.00 38.27
0.602
0.896
32.50
37.34
44.50 37.94
0.651
0.885
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.
-

) (21 )
( Sig. 0.05
"

"
0.506
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101
)(19

10-5
10
5
ChiSquare
31.00
36.25
39.21
1.458
0.482
44.00
33.11
38.59
1.766
0.413
51.08
30.25
38.55
4.767
0.092
38.00
29.86
40.07
4.433
0.109
50.00
37.57
36.80
2.939
0.230
44.50
35.46
102
37.94
1.363
0.506
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2001
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-
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"
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"
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" "
.2007
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" "
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"
.2008
" "
.2006
" "

.2005
:
Arena, Marika and Arnaboldi, Michela and Azzone, Giovanni "Internal audit
in Italian organizations: A multiple case study" Managerial Auditing Journal.
VO1.(21) No. (3) 2006 .
Arens, Alvin A, and, Loebbeck, James k, "Auditing: An Integrated
Approach", Mars Publishing House, Riyadh, Saudi Arabia, 2002.
Leung, Dr Philomena "The Role of Internal Audit in Corporate Governance
and Management in Australia " 2003.
Liu. et. al., Developing Internal Auditing Procedures for organizations in the
United Kingdom", 1997.
The Institute Of Internal Auditors (IIA USA), IIA Issues and Answers,
Guidance Framework, http://www.theiia.org.
The Institute of internal Auditors," Standards for the professional practice of
internal Auditing" The Internal Auditor.
110
:
1.http://infotechaccountants.com
2. http://mrzarzour.maktoobblog.com
3.http://acc4arab.com
111
112
...
.....

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.1
.2
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.8
)(VOIC
1953
)(WASSEL
2005
092324161
092325036
022974444
022972020
)(UCI
2005
022974992
022974978
)(TRUST
1995
022978550
022425734
)(QUDS
1995
10
022979555
022979955
)( PRICO
1994
022986505
022986506
)(PLAZA
1999
022428581
022428582
)(PIIC
1995
092386180
092384354
)(PID
1993
022954028
022954027
10
)( PIBC
1994
10
022407880
022407887
11
)(PEC
1999
082888600
082888607
12
)(PCB
1992
022979999
022979977
13
)(PALTEL
1995
092376225
092376227
14
) (PADICO
1993
15
)(NSC
1995
16
)(NIC
1992

11
0096264647
837
092341501
00962646304
51
092341506
022983800
022407460
17
)(NCI
1993
092311290
092311294
18
)(MIC
1992
022958090
022958089
19
)(LADAEN
1998
092398716
092398715
20
)(JRET
1996
022965215
022965217
21
)(JPH
1969
022406550
022403246
22
)(JCC
1964
022799777
022799770
23
)(ISBK
1995
11
022956330
022954745
24
)(HOTEL
1999
022986194
022956950
25
)(GMC
1995
022818013
022818014
26
)(BPC
1973
022987572
022967205
27
)(BOP
1960
29
022965010
022964703
28
) (AZIZA
1997
092683177
092683180
29
)(ARE
1986
092384030
092384034
30
)(ARAB
1994
022799021
022799020
31
)(APC
1990
092311301
092311302
32
)(AMB
2005
022978710
022978880
33
)(AIG
1994
15
082824035
082824015
34
)(AIE
1975
092341040
092341033
35
)(AIB
1995
022407060
022407065
36
)(AHC
1996
022965240
022965242
37
)(ACPC
1987
092311614
092311390
38
)(IID
2007
092337334
092332420

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" "

A set of recommendations were concluded by the study, the most

.3) :(2002 "

.1 ) :( Arena, et al, 2006

) 1996 (31 "

)(Arens, Loebbeck, 2002, p1034

) (Certified Internal Auditor-CIA

" ) 2008 (16

)(Statistical Package for Social Science

" " %16.0 "

" " % 4.0 "

r 0.05 " "28 0.361

r 0.05 " "28 0.361

r 0.05 " "28 0.361

) (13 " "3

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" " 8 " "0.787 )

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" " 6 " "0.693 )

" " 3 " "0.680 )

) (15 " "3

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" "7 " "0.813 )

" "4 " "0.800 )

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) (17 " "3

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" " 5 " "0.773 ) (.

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" 4444 "

" " .2003

" " .2006

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