الفهرس 
General framework of the studyOnly 14 pages are availabe for public view
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Abstract
The main objective of this research is to measure the internal audit added value and test the effect of this measure on the credibility of financial reports. To achieve this objective, the researcher selected a sample of (343)including: internal auditors, external auditors,management of factories in the free zone in Port-Said and faculty members to explore their opinion about the research hypotheses. The finding indicated thatthe role of the internal auditor has evolved to become a value adder, which has a positive impact on increasing the credibility of financial reportsand thus increasing users’ confidence in these reports.