الفهرس | Only 14 pages are availabe for public view |
Abstract bstract There have been many developments in the internal audit recently in terms of standards, organizational dependency, independence, the emergence of digital transformation and its relationship to enhance the quality of internal audit. Internal audit is an independent, assurance and consulting activity designed to add value and improve an organization’s operations; maintaining transparency and assessing the internal control system, risk management, working to realize the organization objectives, issuing reliable financial statements and conserving the organization assets. In this respect, the quality of internal audit is crucial for enhancing the effectiveness of internal control. Purpose: The main objective of this study is to measure the impact of internal audit quality attributes on the effectiveness of internal control. Design/methodology/approach: The researcher relied on a combination of inductive and deductive approaches to carry out two types of studies which are as follows: an applied study on companies listed on the Egyptian Stock Exchange (EGX100) in the year 2022; the study sample was selected from the most active companies in the Egyptian Stock Exchange (50) companies through which the researcher aims to test the research hypotheses. Additionally, In testing the research hypotheses, the researcher also relied on empirical study through using questionnaire to collect data related to the research hypotheses according to the variables of each hypothesis that were distributed to five categories( Internal Auditors, External Auditors, Accountants, Financial Analysts and University Professors) . Findings: After discussion theoretical and practical aspects in this research, researcher reached to important findings for both theoretical and practical fields as follows:- independency of the internal auditors has a positive relationship with the effectiveness of internal controls, internal auditor professional competences has a positive relationship with the effectiveness of internal controls and IA work performance quality has a positive relationship with the effectiveness of internal controls. The Study recommended that institutions should evaluate internal control systems to determine weaknesses in the systems that could threaten or compromise the effectiveness of financial operations. The study also recommended that the necessity of establishing an Egyptian internal audit institute to organize the internal audit process in Egyptian companies |