Application of Internal Auditing at Egyptian Universities in the Light of International Standards

الملخص

Abstract:

The current paper aims to study the internal audit and its important standards, fields, and its current status, and then develop a proposal for internal audit model in Egyptian universities.To achieve this goal, the descriptive method was used drawing on expert opinions about the areas and factors of successful  internal audit  in the Egyptian universities.

The most important results revealed by this study research were that the degree of applying the internal audit at Egyptian universities in general is  weak and its overall relative weight average was (1.47) due to the lack of internal audit units, and the review is limited only to  the National Authority of quality assurance and  accreditation which is concerned with external review for the purpose of institutional accreditation.  As  for the significance of internal audit the degree of was (2.64) from the point of view of experts. Then, a proposed  model of internal audit of Egyptian universities was suggested which aims to create an internal audit unit in each institution, after identifying its areas and standards based on the international standards.