Abstract:
The study aimed at investigating the fundamentals of internal auditing in general and the governmental auditing in particular, their existence in Ministries of Civil Service in the Sultanate of Oman, and specifying the effect of ministry’s activity ministry size geographic distribution number workers in the ministry on the existence of the fundamental of the internal auditing. A questionnaire was designed and distributed to all internal auditors in the ministries who are totaled to (218) auditors, (163) questionnaires were suitable for analysis; The study concluded that existence of the basic fundamentals of the internal auditing in ministries of civil service, the range of their existence differs from one fundamental to another, and totally the auditing fundamentals are available in the internal auditing units in ministries of civil service at a high degree in terms of qualities, characteristics, the organizing plan of the ministry, the plan of the internal auditing, administration, supervision, supporting of top management, planning the control, approved rules and standard and its implementation, suitable internal controlling system and accountability for ministry’s work and control environment, Internal auditing for Internal auditing unit and appropriate financial and accounting system for ministry work and its control environmental. Internal auditing unit and auditor independence, knowledge of legislation’s related to external control, appropriate controlling staff; internal and external co-ordination, and control evidences all of which are available with medium degree. The results indicated that the motivation Rend rental is available with low degree. The basic fundamentals of the internal auditing are available in more than eleven ministries with high degree while the same are available with medium degree in the remaining ministries. Top management in all civil service ministries recognize the importance of the availability of basic fundamentals of internal auditing. Furthermore, the degree of availability of basic fundamentals in internal auditing units differs due to the sector which the ministry works in. There is no difference in the existence of the fundamentals of internal auditing in internal auditing due to ministry size (ministry budget, number of its central administrative units, or the geographic distributions, while the existing degree is different due to number for employees in the ministry. There are significance statistical differences in the existence of fundamentals related to ministries employee’s number. However, in the same time there is a relation between number of auditors and the availability of the fundamentals. In the light the above results, the researcher recommends the following: The civil service units are requested to assure the independence of internal auditing units and auditor, holding specified internal and external courses for auditor, providing the audiles with. Knowledge of general controlling regulations, benefiting from the measures issued by international and Arab organizations in setting up auditing evidences, and finally creating auditors appropriable compensations and motives system, against auditors responsibilities
