أثر تدريب مراجعي الجهاز المركزي للرقابة والمحاسبة بصنعاء على أدائهم المهني دراسة ميدانية أ. إبراهيم محمد النصيري د. علي محمد هارب

Abstract This study aimed to examine the impact of training auditors of the Central Organization for Control and Auditing (COCA) on their professional performance. The study adopted the descriptive–analytical approach, as it is appropriate to its nature, which is predominantly applied and based on a theoretical framework utilized in designing the questionnaire. The questionnaire was used to collect primary data in the field study conducted on auditors of the Central Organization for Control and Auditing, who constituted the study sample. The total number of valid questionnaires suitable for analysis was (151). The study reached several findings, the most important of which are that training activities for auditors of the Central Organization for Control and Auditing have a direct effect on the effectiveness and efficiency of their professional performance. Training contributes to knowledge transfer, behavioral development, bridging the gap between actual performance and desired performance levels, and enhancing auditors’ efficiency and effectiveness in both the present and the future. Moreover, training auditors directly contributes to refining their skills and achieving a competitive advantage for any organization. Increasing organizational investment in training enhances auditors’ ability to confront challenges, prepares opportunities for acquiring new knowledge and skills related to their profession, boosts morale, and increases productivity. Among the most significant recommendations of the study is that the Central Organization for Control and Auditing should strengthen training activities for auditors to enhance their scientific and professional knowledge, improve performance, and ensure continuous knowledge acquisition. The study also emphasizes the necessity of keeping pace with recent developments in the auditing profession, maintaining and supporting auditor independence, and ensuring proper planning and sound execution of the auditing process. Keywords: Training, Auditors of the Central Organization for Control and Auditing, Professional Performance, Central Organization for Control and Auditing.

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