مدخل كمي مقترح لترشيد قرار الإسناد الخارجي لوظيفة المراجعة الداخلية في ظل مخاطر الوكالة : دراسة حالة على بنك التنمية و الائتمان الزراعي

Abstract EN

During the later times, the business organizations trended to outsource internal audit function that has developed well as to its scope, role and responsibility.

It's a main support activity for organization, and its outsourcing decision is complicated, because it's a strategic decision where it has multi - stages and involves a lot of alternatives, multi - criteria and attributes, and It affected by many factors, as well as it faces a lot of risks such as agency's risks and problems as a result of the complicated and involved relationships.

So, the internal audit outsourcing decision needs to a precision and accurate study and extended analyses observe its nature and aspects, and regard its technical, economical and strategic sides, where it has a huge amount of influence over the organization.

Therefore, this paper aims to propose an adequate quantitative approach to rationalize outsourcing decision of internal audit that considers its all criteria and risks.