أثر تفعيل إدارة المراجعة الداخلية على إدراك أصحاب المصالح لفعالية هيكل الرقابة الداخلية بالجامعات الحكومية المصرية : دراسة تجريبية

الملخص EN

The research aimed to study and test the relationship between activating the internal audit department on stakeholders' perception of the effectiveness of the internal control structure in Egyptian governmental universities, as well as testing the impact of the different types of stakeholders and the degree of organizational independence of the internal audit department on the relationship under test.

the researcher relied on conducting an experimental study on a sample of 85 stakeholders in Egyptian governmental universities.

the study concluded that there is a significant positive effect of activating the internal audit department on stakeholders' perception of the effectiveness of the internal control structure in Egyptian governmental universities.

two modified variables were used : the type of stakeholders, and the degree of organizational independence of the internal audit department.

the study concluded that there is no significant effect of the different types of stakeholders (internal / external) to activate the internal audit department on their perception of the effectiveness of the internal control structure in the Egyptian governmental universities, and that there is a significant effect of the organizational independence of the internal audit department on the stakeholders' perception of the effectiveness of the internal control structure in the Egyptian governmental universities.

the additional analysis also concluded that there is a significant effect of the different gender of the stakeholders (male / female) to activate the internal audit department on the stakeholders' perception of the effectiveness of the internal control structure in the Egyptian governmental universities in the absence of the internal audit department, and the absence of this effect in the case of subordination to the internal audit department to the president of the university (independent state).