دور المراجعة الداخلية في تحسين كفاءة و فعالية صناديق الاستثمار : (بالتطبيق علي بنك الاستثمار المالي)‎

Abstract EN

The study aimed at examining the role of internal audit in enhancing the efficiency and effectiveness of Investment funds.

The problem of the study stemmed from the fact that internal audit for investment funds usually focus on investment laws and regulations with little consideration to its administrative and technical parts; besides the ineffectiveness of internal auditing procedures regarding investment funds.

The study hypotheses test the relationship between the revision of financial statements, administrative procedures and efficiency of investment funds.

The study adopted the historical method in order to review the previous studies, and the quantitative and analytical method for the applied study using the financial analysis technique.

The study main results indicated that the accuracy and efficiency of internal audit encourages investors to invest in investment funds, besides highlighting the inadequate response of financial institutions to invest in these funds.

Therefore, the study recommended the continuity of establishing investment funds and managing them to contribute in encouraging the investors; in addition to increase the investment awareness among investors to invest in these funds through intensive promotion campaign.