إطار مقترح لأثر الإفصاح عن المراجعة الداخلية على تغيرات أسعار الأسهم بالبورصة المصرية: دراسة ميدانية

الملخص EN

of the research was to study and analyze the determinants of the internal audit quality within the framework of the governing audit standards and relevant studies, and to determine the requirements for external disclosure of internal audit quality reports according to professional publications and academic studies, and to indicate the impact of this disclosure on stock prices changes in the stock market, and to extract a proposed framework it includes the methodology of this disclosure and reflects its impact on all the beneficiary parties.

To achieve this goal, the researcher relied on a field survey of a sample of (190) senior management officials, internal audit management, financial management, and investors in the stock exchange, in companies registered on the Egyptian Stock Exchange during the year 2021, and a set of appropriate statistical methods were used through the (SPSS) program.

The research concluded with a set of scientific and applied results, the most important of which are: there are three main determinants of internal audit function quality, which were represented in “objectivity and organizational independence, the professional competence of internal auditors, the quality of executing tasks”, and the focus of external disclosure of internal audit activities in its advisory and confirmatory role on areas of control The internal affairs, the governance of activities and operations, and the management of risks associated with the company's activities and operations, by providing reports that contain appropriate information (historical, current, and future), whether descriptive, quantitative and/or financial, that contribute to rationalizing many administrative and investment decisions.

The field study revealed significant differences between the study samples opinions regarding each of the determinants of the internal audit quality function from the perspective of the governing audit standards, and the requirements for disclosure of the quality of the internal audit function (nature of disclosure, contents of disclosure, means of disclosure, timing of disclosure) in light of organized professional publications, as it was found that there were significant differences between the study samples opinions regarding the role of disclosing the internal audit quality of the function in rationalizing the decisions of internal parties regarding advisory and assurance services, and finally it was found that there is a significant effect between disclosing of internal audit function quality, and price changes.

Shares in the Egyptian stock market, with an interpretation coefficient of 71.4% .