إطار مقترح لتطبيق المراجعة المستمرة لتطوير دور المراجعة الداخلية الحكومية لإدارة مخاطر نظام (GFMIS)‎ : دراسة ميدانية على الوحدات الحكومية

Abstract EN

The study aimed to develop a proposed framework for the application of continuous auditing to develop the role of government internal audit in order to manage the risks arising from the Government Financial Information Management System (GFMIS).

In order to achieve this goal, the researcher conducted a field study on some government units by sending (300) survey lists to a sample of users of the GFMIS system, internal auditors and representatives of the Ministry of Finance in government units, auditors in the central apparatus, and faculty members in government universities.

The response rate reached (80%), equivalent to (240) lists.

The study concluded that there is a need to implement continuous auditing within government units in light of the risks of electronic transformation of the (GFMIS) system.

The study also found a significant correlation between the application of continuous auditing and risk management of the (GFMIS) system, where the continuous audit contributes to the continuous examination and identification of internal control.

To the places most exposed to risk and arrange them according to their priorities, as well as providing them with an affirmative and advisory role with regard to those risks to the management and the concerned parties, in addition to its ability to assist the Central Auditing Organization in conducting the control and subsequent review efficiently and effectively.

The study recommended the need to prepare appropriate training and qualification programs for auditors in government units to face the risks of electronic transformation of the GFMIS system, with the need to issue an audit standard for electronic transformation to assist auditors in facing these risks, as well as the need to develop the governmental internal control environment to suit electronic transformation, in addition to the need to provide Qualified human cadres trained on electronic transformation for the effective implementation of the GFMIS system.