تحليل دور المراجعة الداخلية في تحسين برامج التنمية المستدامة للجمعيات الأهلية

الملخص EN

Targeted study to clarify the importance of the modern role of the internal auditor in reviewing sustainable development programs in the NGO sector in Egypt, and to try to benefit from the modern role of internal audit in general in supervising and controlling the implementation of sustainable development programs in NGOs.

The study The study concluded that sustainable development reports are one of the most important pillars that governments rely on in strategic planning and depend on environmental, economic and social audits.

To the lack of continuous and varied training programs for all auditors and members of the board of directors, which leads to some of them not understanding their roles entrusted to them, which would enable them to carry out the tasks assigned to them efficiently, Which supports the recommendation to pay attention to training the members of the board of directors of the civil society and the executives in determining the tasks entrusted to the internal auditor of the association / institution and his duties in accordance with the modern role of internal audit.