محاولة قياس الكفاءة النسبية للمدققين الداخليين باستخدام تحليل مغلف البيانات

Abstract

Audit is currently necessary for countries in general and institutions in particular , as the auditor's report control their own fate and conduct ,It was necessary to have an efficient member within the institutions that do the same work as the external auditor but for the benefit of the institution ,and although the internal auditors worked to do the things entrusted to them with some kind of professionalism ,but it still some uncertainty about the credibity of their reports especially in the field of banking which is a very sensitive sector of the economy , there have been many studies and research on the subject of the efficiency of the auditors using in this regard many statistical models, including the data envelopment analysis model used in this study due to the flexibility of the changes in particular variables . What we conclude from this research is that the use of the data envelopment analysis should be circulated to all banks in order in good decisions and in all banks should be activate the role of internal auditor.