Open AccessThe Role of Senior Management in Public Shareholding Companies in the Telecommunications Sector in the United Arab Emirates in Supporting the Internal Audit Unit
Author(s) -
Hussain Khalil Alshemsi,
Abdulla Mohameed Ahmed Ayedh
Publication year - 2021
Publication title -
al hikmah international journal of islamic studies and human sciences
Language(s) - English
Resource type - Journals
ISSN - 2637-0581
DOI - 10.46722/hkmh.4.4.21l
Subject(s) - internal audit , business , public sector , accounting , audit , audit committee , chief audit executive , legislation , unit (ring theory) , control environment , internal communications , corporate governance , joint audit , senior management , public relations , finance , marketing , economics , political science , mathematics education , mathematics , law , economy
Internal audit has become one of the most important means of organizations controlling tasks and achieving objectives. As the internal audit is an important activity for the organization to achieve its goals, adhere to regulations and legislation, and reduce cases of fraud, financial and administrative corruption. Therefore, the research aims mainly to identify the role of senior management in public shareholding companies in the telecommunications sector in the United Arab Emirates in supporting the internal audit unit. The study population consisted of 3 public shareholding companies in the UAE. To achieve the objectives of the research, the research relied on the analytical research method and the comparative research method, and the analysis of secondary data obtained from performance governance reports, and the most important findings of the research: There is administrative support for internal audit units by the boards of directors of public shareholding companies in the telecommunications sector in the United Arab Emirates And administrative support includes the five forms: planning, organizing, directing, leadership, motivating and controlling, and there is appropriate independence for the internal audit units, and the boards of directors take and implement the observations of the internal audit units.