Applying forensic accounting methods to improve the efficiency of the internal auditor - A field study on the municipalities operating in the Gaza Strip

Abstract

The study aimed to find out the effect of applying judicial accounting methods in improving the efficiency of the internal auditor. The study used the descriptive analytical approach; and to address the analytical aspects of the research topic, the study collected primary data through the questionnaire as a main tool, designed specifically for this purpose. Based on the topic, problem and objectives of the study. The target community of internal auditors in the 19 municipalities operating in the Gaza Strip was determined. The researcher used the simple random sampling method, where the questionnaires were distributed to (97) internal auditors from the members of the study community, and (74) questionnaires were retrieved, with a response rate of (76.2%). The study used the statistical program (SPSS), and concluded the most important results, which are: there is a statistically significant relationship at the level (α≤0.05) between applying judicial accounting methods with its five axes in improving the efficiency of the internal auditors in the municipalities of the Gaza Strip, There is a significant effect at the level of significance (α≤0.05) for applying direct judicial accounting methods in improving the efficiency of the internal auditors in the municipalities of the Gaza Strip, The study recommended the application of direct judicial accounting methods in the internal audit departments in the municipalities of the Gaza Strip, and also recommended the need to conduct studies on the impact of applying indirect judicial accounting methods and techniques used in judicial accounting in improving the efficiency of the internal auditor in the municipalities operating in the Gaza Strip or on any different sectors suitable for this type of studies.