The Impact of Internal Audit Function Characteristics on Internal Control Quality”: “An Empirical analysis on Egyptian Banks

نوع المستند : المقالة الأصلية

المؤلفون

1 Arab Academy for Science and Technology, Cairo, Egypt

2 Ain Shams university, Cairo, Egypt

المستخلص

      This study aims to investigate the relationship between internal audit function characteristics and internal control quality within the Egyptian banking sector. The research seeks to explore the key determinants of internal audit functions and their impact on enhancing corporate governance and financial transparency. A quantitative research approach was employed, utilizing panel data a logistic regression was performed. A secondary data was collected from 13 Egyptian banks over the period 2014-2023. The study examined internal audit function characteristics such as organizational governance, expertise, and risk management to assess their influence on internal control quality. The study provides valuable insights for banking professionals, regulators, and policymakers in addressing challenges related to corporate governance. The findings contribute to theoretical understanding of internal audit functions and offer practical recommendations for improving internal control systems in emerging markets, particularly within the context of macroeconomic fluctuations and expanding financial regulations.

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