آليات أداء وظيفة المراجعة الداخلية و دورها في تعظيم القيمة : دراسة ميدانية

الملخص EN

The research aims to identify performance mechanisms of internal audit function and its role in maximizing the value, as well as the risks associated with assigning internal audit activities to an external source.

To achieve these goals, questionnaire survey has been distributed to the related people such as heads and members of boards of directors, chairmen and members of audit committees, and executives in the Egyptian shareholding companies.

Results show that the internal audit function is exercised in companies through the establishment of a department of internal audit or outsourcing.

Moreover, results show that the internal audit department has been established in those companies due to their large size, and the awareness of the internal auditor of the company, and corporate governance.

Results also show that the internal audit plays an important role in adding value to the company.

This research indicated that outsourcing has some associated risks, notably, lack of knowledge about the company and lack of independence of this source.

Furthermore, it weakens the company’s ability to have efficient staff.

In conclusion this study recommends that further research related to the internal audit function is needed.