The audit expectation gap in the Lebanese commercial banking sector

الموضوعات

إدارة

الملخص

Purpose - The purpose of this thesis is to attempt to investigate the potential existenceof an Audit Expectation Gap (AEG) in the Lebanese Commercial Banking Sector andassess the understanding of bank employees of the standards of internal audit aspromulgated by both the Institute of Internal Audit and the Lebanese Central Bank.Design/methodology/approach - Deductive in nature, this thesis uses a questionnairesurvey to examine the existence of a significant AEG in different areas of audit.Findings - The thesis finds evidence that an AEG exists in the areas of fraud detectionand risk. However, the study suggests that the gaps in those areas seem to be hard tobridge irrespective of the differences in the educational and professional status.Research limitations/implications - This research can be extended through assessingthe reasons behind the current status of education not being able to bridge the AEG.Practical implications - At a practical level, this thesis highlights the existence of asignificant gap in the understanding of bank employees of the role of internal auditors.This knowledge can be used by proper authorities to introduce actions that might helpin having better informed employees in the commercial banking sector with regards tothe role of the internal audit function.Originality/value - The paper contributes to the existing literature by presentingevidence of the existence of an AEG in the Lebanese commercial banking sector. Thispaper is also of originality since it studies the existence of an AEG with respect to therole of the Internal Audit function within a bank.

روابط وملفات

التعريف والنوع

رقم الوثيقة

ee440b59-cd02-4359-8ca8-b4fe8305c7d5

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

2295895_1.pdf

بيانات النشر

ألقاب المؤلفين

[{"name_ar":"Lara Nabil Ghafary","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"Menassa Elie","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

English

المصدر والدورية

اسم المصدر

The audit expectation gap in the Lebanese commercial banking sector

المحتوى والصفحات

عدد الصفحات

0

كلمات الباحثين

Auditing Banks and banking--Lebanon Audited financial statements Auditing, Internal

إشراف وإعداد

الإشراف

Menassa Elie

الإعداد

Lara Nabil Ghafary

الاقتباسات الببليوغرافية