Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen

Volume: 7 Number: 1 March 1, 2017
  • Yahya Ali Al-matari
  • Sulaiman Abdullah Saif Mohammed
  • Ebrahim Mohammed Al-matari
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Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen

Abstract

This study primarily aims to investigate the impact of audit committee effectiveness on the internal control system of commercial banks through the use of four of its characteristics namely audit committee meetings, meeting frequency between audit committee and internal auditors, audit committee reviews and internal audit proposals and lastly, audit committee reviews of the internal audit results. The study results were obtained by using data gathered from the Yemeni commercial banks through the questionnaire survey method. A total of 88 usable questionnaires out of 170 questionnaires distributed to 17 commercial banks were considered suitable for analysis. The results showed that the audit committee effectiveness, represented by meetings frequency between audit committee and internal auditors, audit committee reviews of the internal audit proposals, and audit reviews of the internal audit significantly related to the commercial banks performance. Literature regarding audit committee characteristics that are relevant to the present study was reviewed, and practical implications as well as recommendations for future studies were provided towards the end of the study.

Keywords

Details

Primary Language

English

Subjects

-

Journal Section

-

Authors

Yahya Ali Al-matari This is me

Sulaiman Abdullah Saif Mohammed This is me

Ebrahim Mohammed Al-matari This is me

Publication Date

March 1, 2017

Submission Date

March 1, 2017

Acceptance Date

-

Published in Issue

Year 2017 Volume: 7 Number: 1

IZ

https://izlik.org/JA77FE75HA

Cite

RIS / Bibtex
APA
Al-matari, Y. A., Mohammed, S. A. S., & Al-matari, E. M. (2017). Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen. International Review of Management and Marketing, 7(1), 191-196. https://izlik.org/JA77FE75HA
AMA
1.Al-matari YA, Mohammed SA S, Al-matari EM. Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen. IRMM. 2017;7(1):191-196. https://izlik.org/JA77FE75HA
Chicago
Al-matari, Yahya Ali, Sulaiman Abdullah Saif Mohammed, and Ebrahim Mohammed Al-matari. 2017. “Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen”. International Review of Management and Marketing 7 (1): 191-96. https://izlik.org/JA77FE75HA.
EndNote
Al-matari YA, Mohammed SA S, Al-matari EM (March 1, 2017) Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen. International Review of Management and Marketing 7 1 191–196.
IEEE
[1]Y. A. Al-matari, S. A. S. Mohammed, and E. M. Al-matari, “Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen”, IRMM, vol. 7, no. 1, pp. 191–196, Mar. 2017, [Online]. Available: https://izlik.org/JA77FE75HA
ISNAD
Al-matari, Yahya Ali - Mohammed, Sulaiman Abdullah Saif - Al-matari, Ebrahim Mohammed. “Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen”. International Review of Management and Marketing 7/1 (March 1, 2017): 191-196. https://izlik.org/JA77FE75HA.
JAMA
1.Al-matari YA, Mohammed SA S, Al-matari EM. Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen. IRMM. 2017;7:191–196.
MLA
Al-matari, Yahya Ali, et al. “Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen”. International Review of Management and Marketing, vol. 7, no. 1, Mar. 2017, pp. 191-6, https://izlik.org/JA77FE75HA.
Vancouver
1.Yahya Ali Al-matari, Sulaiman Abdullah Saif Mohammed, Ebrahim Mohammed Al-matari. Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen. IRMM [Internet]. 2017 Mar. 1;7(1):191-6. Available from: https://izlik.org/JA77FE75HA