“The Impact of Internal Audit Function Characteristics on Internal Control Quality: The Moderating Role of Cyber Risk”
Abdelraouf, M., Muharram, F., Mohamed, A. (2025). “The Impact of Internal Audit Function Characteristics on Internal Control Quality: The Moderating Role of Cyber Risk”. EKB Journal Management System, 4(3), 1-27. doi: 10.21608/msamsj.2025.370002.1092
Mohamed Abdelraouf; Farid Muharram; Abeer Mohamed. "“The Impact of Internal Audit Function Characteristics on Internal Control Quality: The Moderating Role of Cyber Risk”". EKB Journal Management System, 4, 3, 2025, 1-27. doi: 10.21608/msamsj.2025.370002.1092
Abdelraouf, M., Muharram, F., Mohamed, A. (2025). '“The Impact of Internal Audit Function Characteristics on Internal Control Quality: The Moderating Role of Cyber Risk”', EKB Journal Management System, 4(3), pp. 1-27. doi: 10.21608/msamsj.2025.370002.1092
Abdelraouf, M., Muharram, F., Mohamed, A. “The Impact of Internal Audit Function Characteristics on Internal Control Quality: The Moderating Role of Cyber Risk”. EKB Journal Management System, 2025; 4(3): 1-27. doi: 10.21608/msamsj.2025.370002.1092

“The Impact of Internal Audit Function Characteristics on Internal Control Quality: The Moderating Role of Cyber Risk”

MSA-Management Sciences Journal
Volume 4, Issue 3, August 2025, Page 1-27  XML PDF (487.17 K)
Document Type: Original Article
DOI: 10.21608/msamsj.2025.370002.1092
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Authors
Mohamed Abdelraouf email orcid 1; Farid Muharramorcid 2; Abeer Mohamed3
1kING SALMAN INTERNATIONAL UNIVERSITY
2Accounting, Commerce, Ain Shams
3Faculty of Commerce, Suez Canal University, Ismailia, Egypt
Abstract
This investigation analyzes the connection between Internal Audit Function (IAF) characteristics and Internal Control Quality (ICQ) and their relationship moderation by cyber risk. The research relies on quantitative analyses of 10-year secondary data which comes from 14 banks. This study evaluates how four essential IAF characteristics namely organizational governance and expertise and risk management and investment affect ICQ. All Internal Audit Function characteristics generate positive effects on Internal Control Quality as shown in the research results. The examination data reveals strong positive correlations between organizational governance at 90% confidence and expertise, risk management, investment at 95% confidence level. The predictive power of the model reaches 71.1% as it explains 0.711 (R² = 0.711, adjusted R² = 0.703) of ICQ variance. The presence of cyber risk acted to decrease the connections between IAF attributes and ICQ with organizational governance affected at 90% confidence level while the other IAF characteristics required 95% confidence level. The existing research benefits from this study which demonstrates empirically how cyber risk affects the connection between IAF characteristics and internal control quality within banking institutions.
Keywords
Internal Audit Function; Internal Control Quality; Cyber Risk; Banking Sector; Organizational Governance
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