The role of internal audit in evaluating the performance of the General Authority of Zakat in the Republic of Yemen

Abstract

The research aimed to identify the role of internal audit - as a governance mechanism - in evaluating the performance of the General Authority of Zakat in the Republic of Yemen. The research problem is summarized in the question that states: What is the role of internal audit in evaluating the performance of the General Authority of Zakat in the Republic of Yemen? The researcher used the descriptive analytical method, and also used the questionnaire tool to collect data from members of the research sample. The research community consisted of technical workers in the General Authority of Zakat in the Republic of Yemen, the main headquarters in the capital Sana’a and its branches in the governorates, the main center in the capital, Sana’a, who numbered (350), and the research sample was chosen in a simple random way, amounting to (184) individuals. The research reached a number of results, including: that there is a role for internal audit in evaluating performance in the General Authority of Zakat in the Republic of Yemen, and that the overall score for applying the internal audit dimension, the performance standards dimension, and the development and improvement of performance dimension in the General Authority of Zakat appeared at a high degree, while the performance evaluation dimension came in at a moderate degree. In light of the results reached, the study recommended that the General Authority of Zakat provide support and assistance to internal auditors and provide the necessary means to enable them to perform their tasks efficiently and effectively, and work on using modern methods in performance evaluation, and benefiting from the results of performance evaluation in developing the capabilities of employees.