الفهرس 
The Research FrameworkOnly 14 pages are availabe for public view
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Abstract
bstract
There have been many developments in the internal audit recently in
terms of standards, organizational dependency, independence, the emergence
of digital transformation and its relationship to enhance the quality of internal
audit. Internal audit is an independent, assurance and consulting activity
designed to add value and improve an organization’s operations; maintaining
transparency and assessing the internal control system, risk management,
working to realize the organization objectives, issuing reliable financial
statements and conserving the organization assets. In this respect, the quality of
internal audit is crucial for enhancing the effectiveness of internal control.
Purpose: The main objective of this study is to measure the impact of
internal audit quality attributes on the effectiveness of internal control.
Design/methodology/approach: The researcher relied on a combination
of inductive and deductive approaches to carry out two types of studies which
are as follows: an applied study on companies listed on the Egyptian Stock
Exchange (EGX100) in the year 2022; the study sample was selected from the
most active companies in the Egyptian Stock Exchange (50) companies
through which the researcher aims to test the research hypotheses.
Additionally, In testing the research hypotheses, the researcher also relied on
empirical study through using questionnaire to collect data related to the
research hypotheses according to the variables of each hypothesis that were
distributed to five categories( Internal Auditors, External Auditors,
Accountants, Financial Analysts and University Professors) .
Findings: After discussion theoretical and practical aspects in this
research, researcher reached to important findings for both theoretical and
practical fields as follows:- independency of the internal auditors has a positive
relationship with the effectiveness of internal controls, internal auditor
professional competences has a positive relationship with the effectiveness of
internal controls and IA work performance quality has a positive relationship
with the effectiveness of internal controls. The Study recommended that
institutions should evaluate internal control systems to determine weaknesses
in the systems that could threaten or compromise the effectiveness of financial
operations. The study also recommended that the necessity of establishing an
Egyptian internal audit institute to organize the internal audit process in
Egyptian companies