A distinguished graduation research by accounting students at Ar-Rasheed Smart University examines the impact of organizational independence of internal auditing on operational efficiency.

As part of its ambitious academic mission and ongoing commitment to graduating accounting professionals equipped with analytical and critical thinking skills, Faculty of Finance and Business – Accounting Department (Arabic program) at Ar-Rasheed Smart University discussed, on Sunday, June 1, 2025, a distinguished graduation research titled:

"Organizational Independence of Internal Auditing and Its Impact on Operational Efficiency," as part of the requirements for obtaining a bachelor’s degree for the academic year 1446 (2024–2025).

The research was presented by students: Raghad Abdul Khaliq Al-Shaibani, Abeer Abdul Habib Al-Jaham, Intesar Suleiman Al-Ajmi, Aliya Mohammed Awadha, and Basmalah Ghallab Al-Sane', highlighting the essential relationship between internal auditing system independence and sustainable operational efficiency within organizations.

At the beginning of the discussion session, Dr. Abdullah Al-Tayyib – Head of the Accounting Department welcomed the attendees, including deans, faculty members, and students, praising the students' efforts and the high quality of their research in terms of preparation and presentation. He added: “This type of research reflects advanced academic awareness and affirms the university’s success in producing outstanding graduates capable of improving institutional performance.”

Prof. Dr. Saif Salam Al-Hakimi – Dean of Student Affairs expressed his pride in this achievement, stating: “We are proud of the students’ work, which demonstrates a deep understanding of governance and internal auditing concepts. Such projects are a bright representation of the university and a promising academic generation.”

Meanwhile, Prof. Dr. Abdul Khaliq Hadi Tawwaf – Dean of Faculty of Finance and Business, emphasized that the research adds significant academic value. He affirmed that Ar-Rasheed Smart University supports graduation projects with practical applications, and this study proves that the university’s academic direction is confidently producing competent graduates who align with labor market demands and contribute to administrative and financial reform.

The discussion committee included:

• Dr. Mukhtar Al-Sabahi (Internal Examiner) • Dr. Ali Hareb (External Examiner) • Dr. Salwa Al-Moraish (Research Supervisor) The committee commended the research’s academic value and methodological approach, noting that its findings open new horizons for understanding the relationship between internal auditing independence and improved organizational performance.

Through this achievement, Ar-Rasheed Smart University continues to embody its vision as a leading institution in high-quality education, graduating a generation of accountants capable of bridging theory and practice and enhancing transparency and efficiency in modern work environments.