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dc.contributor.advisor Helwa, Racha Khalil
dc.contributor.author El-Tahan, Samar Yousry
dc.date.accessioned 2016-05-23T08:57:21Z
dc.date.available 2016-05-23T22:00:20Z
dc.date.created Spring 2016 en_US
dc.date.issued 2016-05-23
dc.identifier.uri http://dar.aucegypt.edu/handle/10526/4753
dc.description.abstract The establishment of an independent internal audit system has become increasingly important as a means to promote governance, enhance institutional efficiency and promote public services. This research examines the extent of internal audit adoption in the Egyptian public sector. Moreover, it investigates the factors and barriers affecting this adoption and provides some solutions and recommendations for overcoming these obstacles. The study adopts qualitative methodology, as the researcher conducted in-depth semi-structured interviews with those individuals who are embedded in the process of internal auditing in Egypt. The findings highlight negative consequences of change. As the Egyptian internal auditing has a very low level of independence and qualifications of internal audit staff. In addition, the role of the internal auditors is strictly limited to financial audit and compliance with laws, where in the meantime, the modern definition of internal auditing sheds the spotlight on the performance based audit as well as it sheds the spotlight also on the financial audit. To conclude, Egypt has no any successful independent internal auditing system, and will not have any successful internal audit system, unless, the administration methodology is changed radically, once most of the focal issues have been resolved, Egypt will be able to hold a successful independent internal audit system. en_US
dc.format.extent 69 p. en_US
dc.format.medium theses en_US
dc.language.iso en en_US
dc.rights Author retains all rights with regard to copyright. en
dc.subject Internal Auditing en_US
dc.subject Public Sector en_US
dc.subject.lcsh Thesis (M.S.)--American University in Cairo en_US
dc.title Adoption of internal auditing in developing countries: Egyptian public sector en_US
dc.type Text en_US
dc.subject.discipline Public Policy and Administration en_US
dc.rights.access This item is available en_US
dc.contributor.department American University in Cairo. Dept. of Public Policy and Administration en_US
dc.description.irb American University in Cairo Institutional Review Board approval has been obtained for this item. en_US
dc.contributor.committeeMember Hegazy, Mohamed
dc.contributor.committeeMember Ali, Hamid


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  • Theses and Dissertations [1728]
    This collection includes theses and dissertations authored by American University in Cairo graduate students.

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