دراسة تحليلية للعوامل المؤثرة على استقلال و موضوعية المراجع الداخلي

الملخص AR

The study aimed to analyse the studies that dealt with independence and objectivity in the internal audit function and draw the most important conclusions and recommendations.

To achieve this objective, the researcher dealt with the study and analysis; the function of internal auditing in terms of its concept, objectives, scope of work, independence and objectivity in the internal audit function, and the most important factors affecting the independence and objectivity of the internal auditor.

The most important Egyptian publications related to the internal audit function were also extrapolated.

This study concluded that the independence of the internal auditor is important for the performance of his work objectively, and therefore the quality of the internal audit, where independence is considered one of its elements.

The researcher concluded that there are many factors that affect the independence and objectivity of the internal auditor are: organizational status of internal audit, the internal auditor’s dual role as a provider of assurance and consulting activities,internal audit’s involvement in risk management,the use of internal audit as a training ground for managers,outsourcing and co-sourcing of internal audit activitiesand internal auditor competence