The Extent To Which The Internal Auditor Adheres To The Ethical Standards Of The Auditing Profession A Field Study In The Syrian Private Banks

Authors

  • Samir Sharaf
  • Huda Esber

Abstract

The research aims to identify the extent of commitment of internal auditors in the Syrian private banks to the ethical standards of the auditing profession, which are represented: independence, integrity, transparency, confidentiality, credibility, and professional competence.

The research relied on the descriptive analytical approach, where a questionnaire containing questions related to the aspects of the research was prepared and developed, and it was distributed to a sample of (14) internal auditors working in the internal audit departments in private banks in Syria, and the number targeted (11) (Bank, while Islamic banks were excluded, as they are subject to the Sharia audit department (according to the provisions of Islamic Sharia), and accordingly, (48) questionnaires were distributed to all the auditors in the internal audit departments in private banks, and (41) questionnaire with a response rate (41) were retrieved. 85.42%).

The research found that the degree of commitment of the internal auditors in the banks under study to the ethical standards of the auditing profession: independence, integrity, transparency, confidentiality, reliability, and professional competence, was significant.

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Published

2020-08-04

How to Cite

1.
شرف س, اسبر ه. The Extent To Which The Internal Auditor Adheres To The Ethical Standards Of The Auditing Profession A Field Study In The Syrian Private Banks. Tuj-econ [Internet]. 2020Aug.4 [cited 2025Jan.28];42(3). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/9735

Issue

Vol. 42 No. 3 (2020): Tishreen University Journal for Research and Scientific Studies -Economic and Legal Sciences Series

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Articles

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