Authors :
Dr. Tamer Khamis
Volume/Issue :
Volume 9 - 2024, Issue 5 - May
Google Scholar :
https://tinyurl.com/edbytzcx
Scribd :
https://tinyurl.com/5ebcdjtz
DOI :
https://doi.org/10.38124/ijisrt/IJISRT24MAY2202
Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.
Abstract :
The research delves into the pivotal role of
Certified Internal Auditor (CIA) holders within the internal
control department and their profound impact on
Governance, Risk, and Compliance (GRC) in the Egyptian
public sector. It emphasizes the value of CIAs in
safeguarding the internal control department's reputation
within the organization and highlights their contribution to
improving risk control and managing public funds
effectively. Furthermore, the study sheds light on the
limited literature available on CIAs globally and in country-
specific contexts, inspiring a call for increased investment in
intellectual training and knowledge sharing in response to
the challenges posed by the COVID-19 pandemic. The
research aims to inspire a greater recognition of the vital
role played by CIAs in bolstering internal audit
departments and ensuring appropriate risk management,
control, and compliance levels.
References :
- Said, J., Mahmudul Alam, M., Mat Radzi, N., & Hafiz Rosli, M. (2021). Impacts of Accountability, Integrity, and Internal Control on Organizational Value Creation: Evidence from Malaysian Government Linked Companies. osf.io
- Abdulmhsen Alfalah, A., Muneer, S., & Hussain, M. (2022). An empirical investigation of firm performance through corporate governance and information technology investment with mediating role of corporate social responsibility: Evidence from Saudi Arabia telecommunication sector. ncbi.nlm.nih.gov
- Arslan, M. & Alqatan, A. (2020). Role of institutions in shaping corporate governance system: evidence from emerging economy. ncbi.nlm.nih.gov
- Espejo, R. (2022). The Cybernetics of political communications and social transformation in Colombia: the case of the National Audit Office (1995–1998). ncbi.nlm.nih.gov
- Schuett, J. (2023). AGI labs need an internal audit function. [PDF]
- Said, J., Azizal bin Abd Aziz1, M., & Mahmudul Alam, M. (2019). Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia. osf.io
- H. Ismail, T. & R. Obiedallah, Y. (2022). Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt. ncbi.nlm.nih.gov
- Kong Wong, C. (2023). A Process Model to Improve Information Security Governance in Organisations. [PDF]
- Mahmudul Alam, M., Said, J., & Azizal bin Abd Aziz, M. (2019). Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia. osf.io
- Donahue, K. & Rahman, S. (2015). Healthcare IT: Is your Information at Risk?. [PDF]
- Álvarez-Foronda, R., De-Pablos-Heredero, C., & Rodríguez-Sánchez, J. L. (2023). Implementation model of data analytics as a tool for improving internal audit processes. ncbi.nlm.nih.gov
- Eissa, Y. & Allah Essam E. Khalil, H. (2022). Urban Climate Change Governance within Centralised Governments: a Case Study of Giza, Egypt. ncbi.nlm.nih.gov
- Almomani, I., Ahmed, M., & Maglaras, L. (2021). Cybersecurity maturity assessment framework for higher education institutions in Saudi Arabia. ncbi.nlm.nih.gov
- Liu, B. & Li, L. (2021). Internal-Control Willingness and Managerial Overconfidence. ncbi.nlm.nih.gov
- Borg, M., de la Vara, J. L., & Wnuk, K. (2016). Practitioners' Perspectives on Change Impact Analysis for Safety-Critical Software - A Preliminary Analysis. [PDF]
- Pollini, A., C. Callari, T., Tedeschi, A., Ruscio, D., Save, L., Chiarugi, F., & Guerri, D. (2021). Leveraging human factors in cybersecurity: an integrated methodological approach. ncbi.nlm.nih.gov
- Mohamed Nazief Haggag Kotb Kholaif, M., Ming, X., Moosa, A., & Gad David, K. (2022). The ISO 26000’s labor environmental issues during COVID-19: does corporate social responsibility help? Evidence from the Egyptian small and medium enterprises. ncbi.nlm.nih.gov
The research delves into the pivotal role of
Certified Internal Auditor (CIA) holders within the internal
control department and their profound impact on
Governance, Risk, and Compliance (GRC) in the Egyptian
public sector. It emphasizes the value of CIAs in
safeguarding the internal control department's reputation
within the organization and highlights their contribution to
improving risk control and managing public funds
effectively. Furthermore, the study sheds light on the
limited literature available on CIAs globally and in country-
specific contexts, inspiring a call for increased investment in
intellectual training and knowledge sharing in response to
the challenges posed by the COVID-19 pandemic. The
research aims to inspire a greater recognition of the vital
role played by CIAs in bolstering internal audit
departments and ensuring appropriate risk management,
control, and compliance levels.