مدى تطبيق معايير التدقيق الداخلي المتعارف عليها في البنوك التجارية اليمنية

This study aims at identifying the extent of applying internal auditing standards by internal auditors in Yemeni commercial banks, and to examine the relation between that extent of applying the standards and both the size of bank and the personal variables of internal auditors. To achieve these objectives, a questionnaire has been developed and sent to all internal auditors in Yemeni commercial banks. The questionnaire consists of four parts. The distributed questionnaires were (99), and (86) were replied which represent (86.9%) from all distributed questionnaires. The results of the study show that the extent of applying internal auditing standards in Yemeni commercial banks was weak, where its degree was only (58.59%). It also shows that there is no relation between the extent of applying internal auditing standards in Yemeni commercial banks and both the size of bank and personal variables of internal auditors. Moreover, it reveals that there are many obstacles of applying internal auditing standards in Yemeni commercial banks of which there are no legal mandatory legislations for applying internal auditing standards in Yemeni commercial banks, and lack of awareness to the importance of implementing these standards. The study suggested a number of recommendations which may improve the internal auditing profession in Yemeni commercial banks and suggested also some topics to other related studies in the future.