مجلة ريحان للنشر العلمي مجلة علمية، محكمة، شهرية، مفتوحة الوصول
أثر جـــودة المراجعـــة الداخلية في اضــافـــة قيمة لمنشـــآت الاعمـــال – دراسة نظريـــة –
The research aimed to study the impact of the quality of internal audit on adding value to business entities through a theoretical study. The researchers employed the deductive approach to construct the theoretical framework of the study. The research problem revolved around how the quality of internal audit can influence the addition of value to business entities. The main question was addressed by answering the following sub-questions: Can the quality of internal audit contribute to identifying and improving user expectations? Can the quality of internal audit contribute to evaluating and managing risks for business entities?
The research concluded that the quality of internal audit should add value to the organization by playing a crucial role in identifying the expectations and needs of users, including stakeholders, customers, suppliers, the stock market, and the community as a whole. It is essential to align the internal audit strategy with the expectations and needs of users, and internal auditors should be trusted by these users. This underscores the necessity for internal auditors to be familiar with the needs of these users. Users or stakeholders require accurate financial reports and statements delivered in a timely manner, and meeting the users’ needs should be a top priority in terms of importance.
Furthermore, the quality of internal audit should add value to the organization by effectively managing and evaluating the organization’s risks. This involves enhancing the organization’s operations by identifying risks and recognizing events that could have a negative impact on the achievement of the organization’s goals, strategies, and plans.
Keywords: Internal Audit, Internal Audit Quality, Adding Value.
Nedal ABDALLAH, Former Dean, Administration and Finance Faculty, Al Aqsa University – PALESTINE
Ibrahim SAAD, Doctoral Researcher, Mansoura University – EGYPT
Mubarak Fahhad Mubarak Al Fahhad, Doctoral Researcher, Mansoura University – EGYPT
Ahmed Shaaban ALKSASS, Doctoral Researcher, Mansoura University – EGYPT
