The conceptual dilemma between internal control and internal audit in Egyptian public organizations

السحتري, جيهان محمد محمود السحتري; إسماعيل, ممدوح

doi:10.21608/aja.2022.144359.1270

	The conceptual dilemma between internal control and internal audit in Egyptian public organizations
المجلة العربية للإدارة
Articles in Press, Accepted Manuscript, Available Online from 10 August 2022 PDF (390.32 K)
Document Type: بحوث باللغة الإنجلیزیة
DOI: 10.21608/aja.2022.144359.1270
Authors
جيهان محمد محمود السحتري السحتري^* ¹; ممدوح إسماعيل²
¹قسم الإدارة العامة - كلية الاقتصاد و العلوم السياسية - جامعة القاهرة - الجيزة - جمهورية مصر العربية
²قسم الإدارة العامة- کلية الاقتصاد والعلوم السياسية- جامعة القاهرة
Abstract
Abstract Purpose: This paper aims at determining the extent of the conceptual dilemma between internal control (IC) and internal audit (IA). It seeks to highlight to what extent the managers, internal auditors and external auditors in, Egyptian public organizations, distinguish between 1C and IA with respect to their concepts and function. Methodology: This paper seeks to present a conceptual model based on both analytical descriptive approach and statistical analysis. The analytical descriptive approach is used for explaining the perspectives related to the subject of the paper; whereas the statistical analysis is used, through a questionnaire, as a tool to collect data then analyze them to determine whether there is a confusion between IC and IA. Findings: The results revealed a confusion between IC and IA among the individuals participated in the experiment in the concepts and function which entailed the lack of clarity in defining the function of each. So, the study presents a theoretical framework that explains the concept and function of IC and IA in public organizations which contributes to defining the function and competencies of each. Originality/Value: This study provides a new contribution in studying the relationship between IC and IA. It can be regarded as a theoretical foundation for researchers to conducting empirical and comparative studies in the future. The study affords directive mechanisms to policy makers in order to enhance control, accountability procedures to achieve the efficiency and effectiveness in the Egyptian public organizations. Keywords: Internal control, Internal audit, The conceptual dilemma, Egyptian public organizations.
Keywords
Internal control; Internal audit; The conceptual dilemma; Egyptian public organizations

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